Case ID: mass_11/html/0205-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Per Curiam.\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

David Agry versus Eli Young and Others.
    Trespass, and not case, is the proper action against assessors, for assessing one not liable to assessment by them.
    This was an action of the case against the defendants, as assessors of the town of Pittston, for unlawfully assessing the plaintiff in divers taxes for the year 1812, and causing him to be arrested therefor, and compelling him to pay the sums so illegally assessed.
    The action was tried upon the general issue, at the last October term in this county, before Parker, J., when a verdict was returned for the plaintiff, subject to the opinion of the Court upon the evidence reported by the judge; from which it appeared that the plaintiff had not been an inhabitant or resident in Pittston for three years prior to 1812; but had, during that time, resided in Hallowell, and had been there taxed for his poll and estate.
    * There was also a motion in arrest of judgment, on [ * 221 ] the ground that the action should have Been trespass, and not case.
    
    
      Rice, in support of the motion,
    cited the case of Day vs. Edwards ; 
       and contended that the injury in the case at bar was direct, and not consequential, which is the true distinction between case and trespass vi et armis.
    
    
      Bond, for the plaintiff,
    argued that the injury complained of was the illegal assessment. The arrest, &c., were but consequential. He also referred to a precedent in a like action, which was case, by the late Chief Justice Parsons, when at the bar, and another by the late Judge Paine. 
      
    
    
      
       5 D. & E. 648.
    
    
      
      
        Amur. Prec. of Declarations, 213.
    
   Per Curiam.

The practice was formerly to declare in this class of actions in case ; but a decision is recollected by us, that trespass vi et armis was the only proper action, and we must adhere to it.

Judgment arrested. 
      
      
         Coburn vs. Richardson, 16 Mass. Rep. 213. — Pease vs. Whitney, 5 Mass. Rep. 380. — Little vs. Greenleaf & Al. 7 Mass. Rep. 236. — 1 Chitty, 7th ed. 209. — And sec Colman & Al. vs. Anderson, 10 Mass. Rep. 120, n.