Tiffany v. Farr — 1 Thomp. & Cook 16

Majority

p. 16

Tiffany, appellant, v. Farr.

Headnote

Taxes — school tax upon nonresident of district owning property therein.

Plaintiff owned a farm in the town of 8. but did not reside in the town. The trustees of the school-district in which the farm was situated apportioned a a part of the school tax upon plaintiff, and defendant, as collector of the district, under a warrant issued by the trustees, seized upon certain personal property of plaintiff. Held., that the action of the trustees in assessing the tax was authorized by § 66, title 7, chap. 555, Laws of 1864, as amended by § 17, chap. 406, Laws of 1867, and defendant was not liable.

p. 17

Wm. Tiffany, appellant in person.

Marsh & Wébb, for respondent.

The opinion contains only a review of the evidence in addition to the finding contained in the head note and it is not deemed necessary to publish it in full.

Judgment affirmed.