61 Me. 400 | Me. | 1873
The collector, having seized more goods and chattels than sufficient to pay- the tax and expense of sale, after selling enough for that purpose proceeded further and sold all the balance of the distress remaining in his possession. This balance consisted of articles distinct and separate from those which were sold before the authority to sell was exhausted. The officer was actuated by no improper motive; and, in the attempt to perform his duty, followed so literally the provision of the statute prescribing that duty that his counsel contends that in all his doings he acted legally. The words of the statute are “ the distress shall be openly sold.” But it would be an unsatisfactory construction to say that the authority is to sell more of such distress than would be ample for the purposes for which the authority is conferred.
The question arises whether the officer was a trespasser ah initio as to all the property taken and sold, or only as to so much of it as was sold in excess of the requirements of law.
In Pod v. Monger, 6 Modern Rep. 215, where several barrels of beer were distrained -for rent, and the distrainor drew beer out of one of them, Lord Holt held that it rendered him a trespasser ah initio only as to that single barrel. In Harvey v. Pocock, 11 M. & W. 740, it was decided that “where a landlord distrains for rent, amongst other things, goods in law not distrainable, the distrainor is a trespasser ah initio only as to the goods which were not distrainable.” Lord Abinger, C. B., says, “ The case in 6 Modern Rep. 215, is undoubtedly a very strong authority for the defendants. The Six Carpenters’ case leaves it an open question how far the party becomes a trespasser ah initio as to the whole distress by an excess as to part. It is very reasonable that he should not, but that his liability should be limited according to the doctrine laid down by Lord Holt.” This last case is approvingly alluded to in Price v. Woodhouse, 1 Exch. 559. In Smith’s Leading Cases the doctrine is stated as follows: “ But if there be a Seizure of several chattels, some of which are by law seizable and some not, or some of which are subsequently abused and the rest not, the seizure is, or becomes, illegal only as to the part which
It is not perceived that the positions taken by counsel as to tl\e conclusiveness of the officer’s return have any application in this case. ' The return is not necessarily contradicted by the facts set up and proved by the plaintiff.
Another question raised in the report was lately settled in Nowell v. Tripp, 61 Maine, post; to wit: that the officer’s warrant is a full protection to him so far as he has not exceeded or abused its authority.
The sum required by the collector for the tax and charges was $26.40. The first three articles were sold for $26.66, leaving to be returned 26 cents. The other articles sold for $22.75. The evidence shows that they were worth about fifty per cent more than sold for, which would make their value $34.05. This sum
The defendant is to he defaulted for $11.35 and interest from June 22, 1871.