Inhabitants of Orneville v. Palmer
| Decision Date | 29 June 1887 |
| Citation | 10 A. 451,79 Me. 472 |
| Parties | INHABITANTS OF ORNEVILLE v. PALMER. |
| Court | Maine Supreme Court |
On report from supreme judicial court, Piscataquis county.
Action of debt to recover a tax assessed by the plaintiffs upon the property of the defendant.
George W. Howe, for plaintiffs. C. A. Everett, for defendant.
HASKELL, J. Debt to recover tax. It is settled law in this state that assessors must qualify by taking the oath of office in the manner prescribed by statute before they can assess a legal tax. Rev. St. c. 3, § 24; Dresden v. Goud, 75 Me. 298. The statute provides that assessors may be sworn "by the town or parish clerk, or by any person authorized by law." Rev. St. c. 3, § 24. Two of the assessors attempted to qualify, by taking the oath of office before the moderator, who was not authorized by law to administer oaths in such cases, and therefore these assessors were not legally qualified to perform the duties of office, and could not assess a legal tax. Plaintiff nonsuit.
1 Reported by Leslie C. Cornish, Esq., of the Augusta bar.
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