63 Vt. 60 | Vt. | 1890
The opinion of the court was delivered by
There was no error in receiving parol evidence that the defendant gave a bond as constable and collector which was accepted by the selectmen. The iderrtity and existence of a
II. The treasurer’s warrant under which the defendant justified by N. L. 386, was a returnable process, upon which the defendant was required to set forth his doings in collecting the taxes from the plaintiff. ITis return thereon was conclusive evidence against the defendent, and prima facie evidence in his favor. Hathaway v. Goodrich, 5 Vt. 65, Boardman v. Goldsmith, 48 Vt. 403. It issued from and was returnable to the treasurer. The collector was required to set forth his doings thereon in his return, that the town treasurer and others interested might be informed.what he had done in collecting the taxes committed to him. It is not a step nor evidence of a step required to be taken and recorded in a particular way and at a specified time to convey the title of property from the owner to the purchaser, like returns in tax sales of real estate. In such cases the passing of the title depends upon the return being made and recorded in compliance with the requirements of the statute, in manner and time. As the proceedings are not effectual to pass the title such returns cannot be amended after the time in which they are required to be made and recorded for the obvious reason that such amendments would affect the rights of third persons. This suit proceeds upon the basis that the defendant’s sale was effectual to pass the title, and does not come within the cases relative to creating title in land taxes. It is an amendable return.
It is well established that the tribunal issuing a returnable process, which is required to be returned to itself, is the only proper power to grant leave to the officer serving the same, to amend his return thereon. Barnard v. Stevens, 2 Aik. 429; Bent v. Bent, 43 Vt. 42; Brainard v. Burton, 5 Vt. 97; Pond v. Camp
III. The plaintiff, in April, 1882, did not make, under oath, an inventory of his taxable property. The listers thereupon were required to ascertain “as best they can” what taxable property he possessed. The language, “as best they can” indicates
IV. The plaintiff excepted to that portion of the charge in which the Court said, “ I hold and charge that the lodging of the grand list in the town clerk’s office on the 25th day of April, as the abstract of personal lists, removed the necessity of lodging on that day a formal abstract of personal lists of the taxpayers, inasmuch as the list contained in alphabetical order the personal list of all the taxpayers, and as the grand list was subject to the control of the listers until the 15th day of May for making any necessary changes therein.” The correctness of this portion of the charge must be determined by the construction to be given to B. L. 331, which reads, “ The listers in each town shall arrange in alphabetical order the personal lists of all taxpayers, lodge the same in the town clerk’s office on or before the 25th day of April, of each year, for the inspection of the taxpayers of each town.” This statute was first enacted in 1880. It is to be executed by listers, men generally unlearned in the law, but plain, practical men. Its evident purpose is to have deposited in an accessible place, information from which every taxable inhabitant can ascertain, at least, the amount of his list derived from his personal estate or property, and also the amount set to him, as compared with the several amounts derived from such property set to the other taxable inhabitants of the town. The plaintiff contends that it should contain more than this; that it should contain a schedule of all the personal estate appraised, belonging to each taxpayer, with the sum at which each article is appraised. He contends
With these considerations in mind, the words personal lists,
The judgment of the Oounty Oourt is affirmed.