Connecticut Reports; Proceedings in the Supreme Court of the State of Connecticut Volume 3

Connecticut Reports; Proceedings in the Supreme Court of the State of Connecticut Volume 3

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1876 edition. Excerpt: enhance damages; but it would not have been received for any other purpose. The plaintiff received five per cent. commissions, in instances where there had been no actual distress and sale; and that he had legal authority for this, the counsel have contended. I have critically examined the 26th section of the act referred to, on which this question depends, and am satisfied, that the law did not authorize the commissions collected. After having designated the mode of proceeding against the property of a person, -who has omitted to pay his tax, the act provides, thatin case of distress, the goods distrained shall be restored to the owner, prior to the sale, on payment or tender of the full amount demanded, with the levying fee, and reasonable expenses for the custody. Even at this period, after distress, no commissions are payable. But if the property is sold then five per cent. is allowed to the oflicer, charged with the collection of the tax, for his own use. The assertion of the judge was correct, when he declared, " that the collector was entitled to a commission on those taxes, only in case of an actual distress and sale." It only remains to consider, -whether the residue of the charge on this point, viz-that "if the plaintiff had honestly taken the commission by mistake, he could not be said to be unfair, partial, or imjust," is legally correct.' The mistake alluded to, was a supposed misconstruction of the law.-The charge made against the plaintiff was that of unfairness and partiality in exacting a greater sum than the law authorized. On this subject," in" my judgment, the opinion of the judge was incorrect. v Had there been a common usage, sanctioned by courts of justice, allowing more

Product details

  • Paperback | 274 pages
  • 189 x 246 x 15mm | 494g
  • United States
  • English
  • black & white illustrations
  • 1236794583
  • 9781236794581