Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1889-08-22


not depend on infereuces Omissions win
he construed against him.
In this case, we much assume that the
plaintiff was the duly elected and qualified
collector of taxes in the defendant town
for the wear 1873 that he had A legal and
suf'ictent warrant TO collect a tax of S3l6,
legally assessed against party liable 70
taNstion IN said town. and STYLED in the
warrant, ID. knowlton i Co" that he
made no effort To collect said tax farther
than to Illegally permit them to give their
note instead OF the money for their tax =
that he took the note as money ard ac-
counted for 1t as money to the town treas
urer;-tbat twelve years afterward, in
1883, the note not having been paid, the
town voted under proper articles in the
warrant to pay him $500 in consideration
of the premises, the sum to be raised by
assessment.
Has the town the power to impose tax
for such purpose; Clearly not, unless
the plaintiffs claim is incident to, or CON
necicd with, the exercise by the town Of
IL legal powers. 4 town i not a business
or charitable corporation. II is simply
political organization. created a. a convcn-
lent agent for the performance 1f certain
governmental duties and purposes. Its
powers are almost entirely political. and
are properly limited Ia lis duties II has
only such control over the citizen. and his
money OF property. as Is expressly granted
tn II, or j. Necessary To- the performance Of
it. duty To the public Indeed a town Is
only trustee for the public. 1t docs not
own the money In it, treasury. nor the mu-
n'cipal property generally, but only holds
them in trust for the public and subject
10 rnhic control through the Legislature.
Dillon Nun. Corp 81 Mcriwcthcr y Gar
rett lo3 / : AZ
The narrow limit Of the taxing power Of
a town, and ~ H. power over money paid
into it, treasury and from other sources
thau town taxes. l. illustrated ~ many is-
ciied cases In the absence ~ spec Al
statute. town cannot rai~c money for
purposes Of local defense against an in
,s'iing enemy Stct>on krmptou l3
Mas 272 Nor "a build places of smusc-
ment for is inhabitants IBID. Nor To
ahate taxes. Cooley Granville 10 Cush.
~. Nor to celebrate an anniversary. Ta,h
). Adams. ~ Gosh 2j3 Not even Fourth
~ july Hood Lynn, Allen l03
Nor to provide uniforms for local mjh-
tary company tlahin '. Hopkinton. I
Itay, Ah. NOT NJ obtain = ctiy or town
charter Frost Belmont + Alien l5a
NOT to oppose dis i>ion Of the town Cool
fgc = Brnoklinc IL. Mass a93. West
brook : pcciinc "a Maine 23l Nor u
pay private tirr company. t,rrcnough :
Wakefield. l., Mass a15 Nor To build
court aoG~e. Bschclder s. EpPug = y
II 81 NOT - build county jail Drew
s. paNl> 80 W. 53A,. Nor ~ build bridge
IN another town. Concord v Bascawen
l. y II iG5. Nor 10 all private cctl.-
terry asso, alton. Lugnes Dresden, u
Name, - 1t ,anIot divide among it~
inhabitants money re, civsd from the state
Hooper '. Emery, J.. Maine 3-5 Nor a.
tax T. pas back money voluntarily
paid into it, trea~urV. tn Aid In relieving
ihr town from military draft Perkins y
Milford. 80 Maine Sl5
within it. sphere town may exercise
some disc lion a. to y hat claims TO pay.
or 90 contest In the matter ~ schools,
roads pauptr~ IRE engines town hou>c-.
Sc. matters which towns are created To-
care FOR, thc town may determine What
claims on these accounts II will pay The
claim ~ suit however. arises out # mat
ter~ which are not entrusted to The con.
trol ~ town meetings IL courrrns The
collection Of public taxes The statute
K ). c g. t6 empowers 4 town to
ra.>c money for specified purposes - that
j.. a. ti1 and order by vote the amount to
b. assessed and collected for proper town
char,e but there the discretionary pow
cr Of the town seems 10 end. The statute
gives IL no control over the assessment or
collection Of any taxes. II j. true the sta
tute requires the town 10 appoint the as
SCISSORS and collectors of all -.ate, county
and town ta1r. To be levied within H. ter
ritory, hut the TONI does This lh- polIt-
ical agent Of the state. The appointment
could have been entrusted 10 any other
agency. Thcse officers arc not corporate
agents They are public officers, owing 10
the public aud not to the town along the
duties imposed by statute. Only their ap-
poiniment comes from the town Their
au hority /, from the statute. and they
cannot be controlled By the town III The
execution Of that authority Dc-ty on
taxation 50.. 50. State v Walton, 90
Maine los
No vote of the town can relieve the a.
SCISSORS OF any part Of their statute duties
nor can such vote control their action n
any detail. The town cannot by vote iu-
crease, diminish Or vary tie duties which
the tax collector owes to the public. nor
relieve him IN cas- OF hi neglect, except
Ia the very few cases wher, tie statute -
provides. There j. All implication. per
haps, in l. 5, c. {. s3. that the town
may relieve a collector who has made a
frutlc~. arrest after one year. Ia general
the negligent collector i dealt With not by
thr town but hy other public Officers
clothed with authority for that purpose.
The assessors are authorized hy statute
10 certain cuutingcncl 10 take his tax
war ant from him - li1. lt9. The
state county and town treasures may each
issue his warrant Of distress against de-
linquent or slothful collector. sS l5l, l52,
l5> All these officers proceed, no, under
any vote Of the town. but independent of
il aud under statute authority 1t would
be their duty 10 act when the occasion
arises even in spite of a vote Of the town.
When a tax collector has once received
legal tax warrant, he becomes chargeablc
with the whole amount of the tax, state
county and town. He must account in
money 10 each treasurer for the amount
ordered TO be paid to him. Fake v. whip
pie 80 Barb 339. Gorham v. Hall, 81
Maine, 5s. This liability is not a private
debt due To the town a. corporation
which the corporation may release II is
All official liability 10 the public, which he
can acquit himself Of only by executing
his warrant If he neglects to execute his
warrant his liability to pay TO the treasur-
ers the amounts due them is as living and
binding a. if he had collected the money.
His payments to the treasurers are general,
on account of the whole sum ordered to be
paid each, and not particular, on any indi-
vidual tax. His warrant commands him
to pay over a certain gross amount, not
any particular taxes, to each treasurer.
Any money he officially pays the treasurer,
he pays on account of. and to diminish
this gross sum, this liability Ii he be
dilatory his own money or property can be
taken on a treasurers warrant of distress,
and no vote of the town can restrain the
treasurer or restore the money. IL he be dill
atory In collecting. and voluntarily pays his
own money to the treasurer without waiting
for the warrant of distress to be issued. he
only does his official duty, only pays what
ed to pay. II no vote of the town can re-
strain the treasurer from compelling pay
ment it would seem that no vote of the
town can force him to restore what has
been voluntarily paid him by the collector
on account of his official liability. In
neither case, does the collector acquire any
right to repayment from his subsequent
omission to collect of the tax payer.
Without the execution or revocation of
his warrant, the tax collector seems to
have no claim in law, morals or good con-
science, either to be excused from failure
to collect, or to receive out of the town
treasury sums he has paid under his liability.
though in anticipation of collection. Such
a claim on its face, whatever the particu-
lar facts, does not come within the pur-