Judges: Appleton, Barrows, Danforth, Libbey, Symonds, Walton
Filed Date: 10/31/1879
Status: Precedential
Modified Date: 11/10/2024
This action of debt is brought under the following provision of chapter 232 of the public laws of 1874: “In addition to the methods now provided by law for the collection of taxes legally assessed in towns, against the inhabitants thereof, or parties liable to taxation therein, an action of debt may be commenced and maintained in the name of the inhabitants of any town to which a tax is due and unpaid, against the party liable for such tax.”
The case is before this court on exceptions to the ruliftg in the superior court for Kennebec county, adjudging the declaration bad on general demurrer.
The declaration does not aver that the defendant was ever a resident or property-owner in Vassalboro’. No fact is alleged from which it appears that he was liable to taxation in that town, unless it is to be inferred from the averment of his indebtment to the town for taxes duly assessed.
We do not regard it as within the rules of pleading to hold that
It is unnecessary to consider the other objections to the declaration. The case of York v. Goodwin, 67 Maine, 260, shows very clearly what the court regard as a sufficient declaration in this class of actions.
Exceptions overruled,.