9 Vt. 282 | Vt. | 1837
The opinion of the court was delivered by
It has long and repeatedly been holden, both by the Supreme Court of this and the United States, that sales for land taxes are proceedings in invitum. It is a mode of transferring title by operation of law, without the agency of the owner, and is also in the nature of a forfeiture, and, therefore, the proceedings are, as conditions precedent, to be strictly, perhaps literally, followed.
The statute requires that the committee, appointed by the particular act, assessing-the tax, should advertise and give notice, in a certain manner, to the owners of the lands, of the time when the tax may be paid by labor on the roads, which it was assessed to build or repair. Those, who are delinquent of payment, in this manner, are to have notice, by advertisement in certain papers, of the time when they must pay the collector, and that, on default thereof, the land will be sold. For this latter advertisement a form is prescribed by statute, which, it has been -decided, must be strictly followed; as the owners of the land are generally non-residents, and are wholly dependent on this publication for notice. This it requires the Collector to do, and in the form it is required to be signed “ collector.” Clearly, this is
It is said the record of the town clerk shows that Spaulding acted officially, and that his adversements were headed “ Collector’s advertisements.” It must appear on the publication, by what power and in what capacity the person acts, and this cannot be supplied by the town -records. It does, indeed, appear that the town clerk, in recording the advertisement, headed his record thus — “ Collector’s advertisements,” but nothing of that kind was on the publication-
judgment Reversed,
And, agreeably .to the rule, and by consent of the parties, Judgment rendered for the plaintiff.