Case ID: mass_7/html/0193-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Curia.\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Shuball Lovell versus The Inhabitants of the Parish of Byfield.
    When one would have his ministerial taxes paid over to his own teacher, he must notify the parish of his election, and his teacher must demand the money within a year after the taxes are assessed.
    Such teacher must be the teacher of an incorporated society.
    Assumpsit for money had and received to the use of the plaintiff.
    At the trial, which was had upon the general issue, before Seusall, J., at the last April term, the plaintiff's demand * was specified to be the amount of several assessments [ * 231 ] for parish taxes, paid by certain inhabitants of the said parish, and by them requested and directed to be paid over to the plaintiff as their religious teacher, &c.
    The evidence for the plaintiff was, that for more than twelve years last past he has been the religious teacher of a society of the denomination of Baptists, who assemble for public worship in a meeting-house built for their use more than twenty years since, in Rowley, adjoining the parish of Byjield; and that public worship has been supported and attended by the said society, separately from the other inhabitants of Rowley, for more than thirty years. The plaintiff was engaged in 1797 by the said society as their teacher or elder, in which capacity he has ever since continued, having a salary annually voted him for his services, his agreement with them having been every year renewed. The society have a book in which their doings are recorded, and it appeared therefrom that, pursuant to articles agreed upon in 1794 for the regulation of the society, they have every year since that time chosen a standing committee to manage their concerns, and with, authority to certify respecting members, &c. The taxes demanded were those assessed in the years 1801 to 1807 inclusive. Those assessed previously to the year 1807 were demanded on the 20th of May, 1808; and those for 1807 were demanded on the 28th of February, 1809. The demands were in each case accompanied with certificates signed by the plaintiff as teacher, and by the committee of the society chosen as aforesaid, for the time being, purporting that the persons, whose taxes were demanded, belonged to the said society, and attended their stated meetings for religious worship; and the persons taxer' at the same time requested that their taxes might be paid over to the plaintiff, as their religious teacher. There was also evidence that the said taxes had been paid to the parish collectors. On the 7th of March, 1809, the said parish, at a legal meeting, authorized their assessors to pay over all taxes demanded [ * 233 ] * by members of the parish worshipping with the Baptist society in Rowley, if a decision at law had been made in favor of any unincorporated society.
    Upon this evidence the judge directed a nonsuit, which was entered, subject to the opinion of the Court; the parties agreeing that, if the nonsuit should be set aside by the opinion of the Court that the action is maintained for any part of the sum demanded, the defendants should be defaulted, and the damages' assessed by the Court.
    
      Dane for the plaintiff.
    
      Prescott for the defendants.
   Curia.

We determined, in the case of Montague vs. The First Parish in Dedham, after full consideration, that persons taxed to the support of public worship in a parish, must, within a reasonable time after they have notice of the assessment, notify to the parish their election to have their ministerial taxes paid over to their own minister; and that such minister must in a reasonable time demand those taxes of the parish. Upon the considerations there stated, we also decided, as a general rule, that such notice and demand ought to be given and made within a year after the assessment is made.

The facts in the case before us are not conformable to the decision we have cited; and on this ground it appears to us, that the plaintiff has not maintained his action.

On another ground also the plaintiff must fail. In the case of Barnes vs. The First Parish in Falmouth, we declared out opinion, that the constitution has not authorized any teacher to recover, by action at law, any money assessed pursuant to the third article of the declaration of rights, but a public Protestant teacher of some legally incorporated society.” The society, with which the plaintiff is connected as a religious teacher, is not incorporated ; he is therefore not entitled, within the decision last mentioned, to recover the money he demands in this action,

Plaintiff nonsuit. 
      
       4 Mass Rep. 269.
     
      
       6 Mass. Rep 401
     
      
       [Vide Acts, 1811, c. 6. —1823, c. 106.—1834, c. 183., and Revised Statutes, c. 20. — Ed.]