Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1853-02-24

Sr. JoHNsBURY. Feb. IL, 1853. An unpub-
lished opinion Of the Supreme Court Of Vermont,
upon matter Of a good deal of practical I'M
portpnce, has recently come in my way; and an
early knowledge Of it will crafty the legal
readers OF the Eagle, IF no others. An acquaint-
ance with It may also be Of some use to those
important funcuonarles-THE IIsTERs-in the
discharge of their approaching Spring duties.
The Judgment was pronounced in ISL but the
opinion Of the Court was not reduced to writing
til week or two ago, which last fact will ena-
bic us 10 give a shrewd guess as to the Judge to
whom its authorship Is attributable.
The facts are these A partnership consisted
of four members. one Of them residing IN School
District No. 2, and the remaining three in Dis
trct No. |, in which last mentioned district the
business of the firm was carried on, and all It's
personal property located, SO far as capable of
location. The listers divided the list of the per-
sonality Of the firm, setting fourth of it in Dis
trct No ,. and three iourths IN District No. !.
\ tax was assessed in District No. ,, and TN
forced against the firm by seizure and sale Of
the property OF the portner who lived IN that Dis
trict. The firm thereupon reimbursed the part
ner, aud brought IN action on the case against
the listers for Illegally. dividing the list
For the defendants 1t was nsisted-that the
duty Of the listers IN the matter complained Of
Il
ed from personal liability. though their act was
not warranted by law--that the list might legal
IN be divided Ia The manner it was dvidcd-and
that if the act was illegal and they personally
liable therefor, the action would not Die ia favor
of ,he irm bat only of the partners whose
property was taken on the tax warrant. 81
these points were oyerrued, and the Court held
/. That the duty of listers under c. $. chap.
so, sec. 3d. was strictly ministerial, and that as
the list when made up and authenticated in reg
uiar form was protection 20 the proper officers
in the assessment and collection Of taxes upon
D.. lhe listers must. TO prevent the failure of JUS
tee he held lo5le Tor the consequences of lie
gal acts committed in the course OF then pro-
ceedugs.
= hat the partnership could not legally be
divided. The common law principle that per-
sonal property is attendant upon the person Of
the owner, and has no other locality than his
residence, Is not applicable to the case. The
strictness of that principle Is modified by several
statutory provisions, which for purposes Of taxa
ton, give distinct locality TO moveables. The
c. ;. c. 90, 3d. give them locality with a view
to taxation for common school purposes Under
that statute the whole personal partnership pro-
perry OF the plaintiff was located IN District No
/ !, and there could be no ideal separation OF this
Joint property.
! 3. ! nat am acton could be sustained in the
name Of the partnership. Ifthere had been any
liiegaliiy IN the tax, or IN the proceedings for
collecting il, the individual partner alone could
maintain an action. Blu there was 40 such it,
legality. The reimbursement of the individual
partner was not mere voluntary act but one
which The fran was compellable TO do, and might
therefore 10 without compulsion. BY that REM
bursement, the wrongful act Of the listers was
consummated as an injury TO the partnership,
which thereby became entitled 10 an action on
the case for the redress of the wrong
Under a resolution adopted by the last legis-
lature, authorizing the Governor 10 appoint a
committee OF three persons, 10 report 10 the Gen
eral Assembly ut us next session, such provls-
ions and amendments in regard 70 peadmgs aud
practice in courts as in their opinion will be
beneficial, Gov Fairbanks has appointed Hon.
Stephen Boyce, of Berkshre Hon. l.. b. Peck,
OF Montpelier; Hon james Barrett Of Wood
stock. All these gentlemen are eminent, not
less for their conservatism than for their high u-
dica attachments, and there is little reason to
aporehend that they will become accompces to
the wholesale butchery of the system Of special
pleading, which is regarded with such longing
desire by many people who know not what they
ask.
The Postmaster General has appointed Will
linn J. Stanton Postmaster at North Danyille, in
place Of Samuel Narney, resigned. +. H. W.