The opinion of the court was delivered by
Nathan Holt, the father of the pauper, purchased a farm in Landgrove, March 31, 1857, taking a bond conditioned that if he made payment of the purchase-money as it fell due, according to the stipulations of the bond, he should receive a deed. He went into possessiоn of the farm, and the same was set to him in the grand list of the tоwn of Landgrove, for the years 1857-8 -9-60-61-62 and 1863, at more than threе dollars.
Our statute, chap. 19, Gen. Sts. sec. l,sub. div. 4, provides that а legal settlement may be gained in a town, where a рerson of full age resides in the town, “ and whose ratablе estate held in his own right . . . shall be set in the grand list of such town at the
This farm was held by somebody “in his own right,” within the purview of the pauper law; and that holder was either Holt or Abbott. Did Abbott hold it in his own right ? Clearly not. He did not hold it as an ownеr ; but for security. Holt held it as his own. Until breach of condition, and possession taken by Abbott, the farm could not be set in the list to Abbott. If real estate is mortgaged, “ the mortgagor shall, for all purposes of taxation, be deemed thе owner thereof, until the mortgagee shall take pоssession of the same. Gen. Sts. chap. 83, sec. 9.
But it is urged that thе grand list of Landgrove, for the years 1857, 1858 and 1859 was defective; in fact, was not legal. It was the only list which the town used as the basis of taxation ; if illegal for want of formalities, the tоwn adopted it as authentic, and assessed and collected taxes, treating it as legal. Holt paid his taxеs assessed upon this list. Whatever defence the tax-рayers may have been able to assert against thе collection of their taxes, this grand list was the grand list referrеd to in the pauper law. The town authorities set Holt’s nаme in this list; as-, sessed his taxes upon it; and he paid them. Holt сould not recover back his taxes so paid ; nor can the town now repudiate the list so acted upоn. The grand list referred to in sec. 1, is the list made up by the listers, and adopted by the town for purposes of taxatiоn, whether the same be in all respects legal or not.
