Inhabitants of Cape Elizabeth v. Skillin

• Decision Date: 21 December 1887
• Citation: 12 A. 543,79 Me. 593
• Parties: INHABITANTS OF CAPE ELIZABETH v. SKILLIN.
• Court: Maine Supreme Court

12 A. 543

79 Me. 593

INHABITANTS OF CAPE ELIZABETH

v. SKILLIN.¹

Supreme Judicial Court of Maine.

December 21, 1887.

On report from superior court, Cumberland county.

Assumpsit to recover unpaid taxes. Plea, discharge in insolvency.

N. & H. B. Cleaves and W. R. Anthoine, for plaintiffs. A. F. Moulton, for defendant.

EMERY, J. The question is whether, in enacting the insolvency statute, and providing for the release of the honest insolvent "from all debts, claims, liabilities, and demands which were or might have been proved against the estate in insolvency," the legislature intended to release him from paying the arrearages of his just taxes for the support of the government. We think the legislature did not so intend. It is a settled rule of statute construction that the government is not bound by the words of a statute tending to restrain or diminish its powers, rights, or interests, unless it is named therein as to be bound. It is old English law that the crown is not bound by a restraining statute unless specifically named. The assessment and collection of taxes is a function of government. It is essential that each person under its protection should promptly pay his share of tax. That the tax is assessed and collected by town officers makes no difference. The prompt payment is a duty from the individual to the state. The insolvency statute contains no words declaratory of an intention to restrain or diminish the right of the state, or its political subdivisions, to recover arrearages of taxes from insolvents. The inference is that the legislature did not so intend, and that the right to recover unpaid taxes is not thereby abridged. U. S. v. Herron, 20 Wall. 251. Defendant defaulted.

PETERS, C. J., WALTON, VIRGIN, LIBBEY, and HASKELL, JJ., concurred.

1 Reported by Leslie C. Cornish, Esq., of the Augusta bar.