94 Vt. 405 | Vt. | 1920
This is an action- on contract to recover money paid the defendant under an alleged protest, upon taxes claimed by the plaintiff to have been illegally and improperly assessed against it. At the close of the evidence both parties moved for a directed verdict. The motion of the plaintiff .was granted, and upon the verdict thus directed judgment was rendered for the plaintiff. To the direction of the verdict and judgment thereon the defendant was allowed an exception and also. an exception to the court’s refusal to grant its motion for a directed verdict.
The evidence tended to show that the plaintiff is a corporation, organized under the laws of Pennsylvania ánd located and having its principal place of business at Philadelphia, but is doing quite an extensive business in the defendant town, where it owns real and personal property of large value; that for the year 1917, the plaintiff filed with the listers of the defendant its inventory of taxable property in that town, and in that inventory, to question 25a., which is as follows: "On April 1, 1917, what 'was the aggregate amount of existing debts then due or thereafter to become due to the maker hereof from all solvent debtors within or without the State of Vermont?” — it answered: "$31,635.” The answer was correct, but the plaintiff insisted, before and at the time the inventory was delivered to the listers, that those debts were not taxable, because their situs was in Pennsylvania and not in Readsboro, and because they consisted of charges of book representing the purchase price
“October 18, 1917.
“Mr. C. IT. Brown Treasurer,
“Readsboro, Vt.
“Dear Sir:
“We understand that unless the village and town of Readsboro tax for 1917 is paid according to the assessment, as per bill September 22, 1917, we will subject ourselves to a penalty of 8%.
“In order to avoid the penalty, we are inclosing herewith our check for $4,762.15, but are making this payment under protest with a view of taking the necessary proceedings to recover the excess tax, which we are obliged to pay on the erroneous and improper assessment. The erroneous assessment complained of is on the item No. 25a. of $31,635.44 on our tax inventory returned to listers in April, 1917, on which the tax charged is $996.50, less discount 4% $956.64, and for which bill is herewith inclosed.” This letter was signed by the plaintiff. While it is a hopeless undertaking to attempt to reconcile the authorities from different jurisdictions and extract therefrom .a rule that will apply to every case involving the question of protest, we think that in our own decisions we have a rule that is
The view we take respecting the situs of the accounts assessed renders it unnecessary to consider whether interest was charged on those accounts, as that question now becomes immaterial.
We find no error in the judgment and proceedings below, and the same is affirmed.