Case Name: Asa Danforth versus Nathaniel Williams, Executor
Court: Massachusetts Supreme Judicial Court
Jurisdiction: Massachusetts
Decision Date: 1812-10
Citations: 8 Tyng 324
Docket Number: 
Parties: Asa Danforth versus Nathaniel Williams, Executor.
Judges: 
Reporter: Massachusetts Reports
Volume: 9
Pages: 292–292

Head Matter:
Asa Danforth versus Nathaniel Williams, Executor.
A collector of taxes, in an action on the statute of 1789, c. 4, cannot recover interest on the amount of taxes demanded in the action.
This was an action of the case by the plaintiff, as collector of taxes for the town of Taunton, to recover the amount of sundry state, county, town, and parish taxes assessed upon the defendant’s testator before his decease. The action is given by the statute of 1789, c. 4. And the only question referred to the Court was, whether the plaintiff was entitled to interest on the amount of the several taxes, from the time they were respectively due and payable.
Sproat for the defendant.

Opinion:
Tillinghast,
for. the plaintiff, argued that as the collector was bound by law to account annually to the assessors of his town or the law would he the balance * of the taxes; in which case he would be equitably entitled to interest from delinquents; further, if it may not be presumed that the plaintiff has paid the money, yet he must, no doubt, have demanded it during the year in which it was payable, and this should entitle him to interest for the benefit of the town or parish.
But the Court
thought there was not sufficient ground for either of the presumptions ; and that to allow interest in such a case would be giving a bounty on the negligence of collectors. So judgment was rendered for the amount of the taxes only, with costs.