Case ID: mass_24/html/0292-01.html
Source: Caselaw Access Project
Author: {"author": "Parker C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Ezra Adams, qui tam, versus Silas Moulton.
    The St. 1822, c. 104-, [Revised Stat. c. 3, § 3,] requiring a collector of taxes to return to the selectmen, fifteen days before the first Monday in March, a list of persons from whom he shall have received payment of a State or county tax, intends that the list shall remain with the selectmen for their use, and not be taken away again by the collector.
    It is not necessary that such list should be delivered to the selectmen at a meeting of the board ; a delivery to one of them is sufficient.
    This was an action upon St. 1822, c. 104, § 2, against a collector of taxes for the town of West Newbury for the year 1825, for not delivering to the selectmen, fifteen days before the first Monday in March, 1826, a list of all persons from whom he had within the year preceding received paymen of a State or county tax, or his original account of such payment.
    
      Nov. 6th.
    
    It was agreed that there was no meeting of the selectmen just fifteen days before the first Monday of March, 1826, and that the defendant did not return a list to them on that day ; but that he did present his tax books containing the names of all the tax debtors, for examination and inspection, at meetings of the selectmen on the 10th of January and 27th of Feb ruary, 1826, and at the time when they corrected their list of voters, which was fifteen days or more before the first Monday of March ; all which was sufficient and satisfactory to the selectmen in regard to making out their list of voters. The tax book was not left with the selectmen, but was taken away by the defendant, when the selectmen adjourned, by their permission
    Marston, for the plaintiff,
    referred to Claflin v. Cheney, 4 Pick. 118.
    Gerrish, for the defendant.
   The opinion of the Court was afterward drawn up by

Parker C. J.

We cannot, without exercising a dispensing power, excuse the defendant from the penalty sued for in this action. The statute peremptorily requires that a list of taxes paid within the year, specifying the time of payment, shall be delivered to the selectmen fifteen days before the first Monday in March. It has already been decided in 4 Pick. 118, that this time admits of no variation, for the reasons there given. It is said that there was no meeting of the selectmen on that day ; but the defendant should have delivered his list to the chairman or some other of that body, in order to excuse himself from the penalty. The list which he delivers should be for the use of the selectmen, and not his own tax bill exhib ited to them and taken away again for his own use. This statute being intended to give full force and effect to the amendment of the constitution respecting the right of suffrage, should be strictly enforced.