50 Me. 376 | Me. | 1862
The opinion of the Court was drawn up by
The general rule is well established that the collector of taxes cannot compel their payment by suit except in those cases in which the right of action is given by statute. Andover Turnpike v. Gould, 6 Mass., 4; Crapo v. Stetson, 8 Met., 393; Shaw v. Peckett, 26 Vermont, 482.
If the plaintiff had paid the defendant’s taxes at his previous request, ho might have recovered the amount thus paid. So, if taxes are paid by mistake, by one not the owner of the land taxed, and the owner promise to pay, the promise and the benefit will be held equivalent to a previous request and the action will be maintained for their repayment. Nixon v. Jenkins, 1 Hilton, 318.
But, in the present case, the foundation of the plaintiff’s claim rests upon his omission to do his duty. It is the only consideration of the plaintiff’s promise. An agreement by a third person to indemnify an officer for neglecting his duty
Whether the collector may not still enforce the payment of the tax by arrest, is a question not now before us.
Exceptions overruled.'