40 Vt. 629 | Vt. | 1868
The opinion of the court was delivered by
The plaintiff claims, first, that he is entitled to recover back the tax or sum of $ 138. because it purports, from the certificate of the selectmen, to have been assessed pursuant to a vote of the town, passed December 17, 1863, and the case shows that no such vote was passed; second, that all the taxes paid by him in 1863, 1864 and 1865 were wrongfully collected, because the warrants annexed to the several tax bills were not according to the form prescribed by the act of 1863, and upon this ground he also claims to
But it has never been considered, in this state, that a tax bill is illegal by reason of mere clerical mistakes which might always be liable to occur in writing out the assessment. Section 62, of chapter 84, of the general statutes, provides that “ no collector shall be liable to any action, which may accrue in consequence of any mistake, mischarge or overcharge in the tax bill committed to him for collection.” This has been the statute law of this state for nearly three-fourths of a century, and its object was, and is, to prevent the mischievous consequences which would follow if strict mathematical accuracy were required in writing out the assessment. The true amount of the tax which the selectmen are authorized to assess, can always be determined by the vote granting the tax, and the grand list, and when it is admitted or shown by parol evidence, that the tax was assessed on such vote and list, the circumstance that the selectmen have inserted in the tax bill a less sum than the vote and list called for, does not render the tax illegal. It is doubtless true that where the tax-payer is compelled to pay more than his just proportion of a tax, in consequence of “ any mistake, mischarge or overcharge in the tax-bill,” the town would be liable to refund the excess. But in this case the plaintiff has no reason to complain, for he has sustained no loss or damage in consequence of the mistake. It is urged by the plaintiff’s counsel, that the testimony offered was not admissible, because if admitted, it would have contradicted the certificate of the selectmen. For the reasons already given, neither the certificate, nor the tax bill can be regarded as any part of the record or grand list on which the tax was assessed. Proving by parol evidence, on what vote and
2. The only remaining question relates to the warrants annexed to the several tax bills, upon which the plaintiff paid the taxes in question. The warrants were according to the form prescribed by the general statutes, page 750, and authorized the collector to take the body “for want of goods, chattels or estate.” The form prescribed by the Act of 1863, authorized the collector, for want of goods, chattels or estate, “ to extend the warrant, upon any land in this state, belonging to the delinquent, or take his body, at the collector’s election.” It is claimed by the plaintiff, that the warrants did not permit the collector to levy upon land, and for this reason he insists they were void. The old definitions of the word “ estate,” generally confine it to lands or realty. Thus, according to Lord Coke, “state” or “ estate,” signifieth such inheritance, freehold, term for years, &c., as any man hath in lands or tenements.” Co. Litt. 345. So Cowell defines it to be “ that title or interest which a man hath in lauds or tenements,” and the same definition is given in the Termes De La Ley. But according to the modern doctrine, the term estate is of much more extensive import and application, and clearly comprehending things personal as well as real, personal as well as real estate. 1 Salk. 237; Ward on Legacies, 208; 3 Cranch. 97. 4 Met. 178, 180; 1 Peters, 583, 588. In general, whenever legal enactments are intended to apply exclusively to one or the other of these different species of property, the statutes use the proper qualifying words “personal” or “ real estate,” as the case may require. But there is no occasion to decide whether the warrants annexed to to said tax bills, would have allowed the collector to extend the same on lands, for he did not use them for any such purpose. The excep
The judgment of the couuty court is reversed and the cause is remanded.