Chandler v. Spear

22 Vt. 388
CourtSupreme Court of Vermont
DecidedMarch 15, 1850
StatusPublished
Cited by46 cases

This text of 22 Vt. 388 (Chandler v. Spear) is published on Counsel Stack Legal Research, covering Supreme Court of Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Chandler v. Spear, 22 Vt. 388 (Vt. 1850).

Opinion

The opinion of the court was delivered by

Hall, J.

The plaintiff’s property in the logs depends upon his title to the land. His claim of title under the tax sale will be first considered.

The following principles, or rules, for testing the validity of tax titles, appear to be fairly deducible from the reported cases on that subject.

1. When the statute, under which the sale is made, directs a thing to be done, or prescribes the form, time and manner of doing any thing, such thing must be done, and in the form, time and manner prescribed, or the title is invalid; and in this respect the statute must be strictly, if not literally, complied with. Spear v. Ditty, 9 Vt. 282. Bellows v. Elliott, 12 Vt. 574. Sumner v. Sherman, 13 Vt. 612. Carpenter v. Sawyer, 17 Vt. 124.

2. But in determining what is required to be done the statute must receive a reasonable construction; and when no particular form or manner of doing a thing is pointed out, any mode, which effects the object with reasonable certainty, is sufficient; and in judging of these matters the court is to be governed by such rational rules of construction, as direct them in other cases. Spear v. Ditty, 8 Vt. 421. Bellows v. Elliott, 12 Vt. 574. Isaacs v. Shattuck, 12 Vt. 668.

The sale, by virtue of which the plaintiff claims, was made under the statute of November 11, 1807, assessing a tax of one cent on each acre of land in the state, for the purpose of defraying the expense of erecting a state’s prison. 2 Tol. St. 267. Numerous objections are made to the validity of the plaintiff’s title under this tax sale, which must be examined with reference to the provisions of the statute, under which the sale was made.

[399]*3991. The first objection made to the tax title is, that the treasurer’s warrant is directed to the sheriff of the county of Essex, without designating him by name, and that throughout his whole proceedings he describes himself and signs his name as sheriff, and not as collector.

We think the fair intendment of the statute is, that the collection of the tax should be superadded to the other duties of the sheriff; otherwise bonds and an oath would have been required of him, as collector. A similar construction was put upon an act, assessing a tax for building a jail, in Bellows v. Elliott, 12 Vt. 569, where the first constable of the town was directed to collect the tax. It was held, that the land tax act, which required the collector to be sworn, did not apply, — the constable being a public officer. This decision could have been made upon no other ground, than that the officer collected the tax as first constable.

2. The second objection is, that the treasurer’s warrant merely named the towns and gores, in which the sheriff is to collect the tax, without stating, that they were within his precincts, or in what county they were, or that they were unorganized towns, and without giving any reason, why the warrant was directed to the sheriff, rather than to the first constable. It is a sufficient answer to these objections to the treasurer’s warrant, that nothing is shown to be wrong in it; and it having been issued by a public officer, under the provisions of the statute, he is to be presumed to have performed his duty, until the contrary appears. Bank of U. S. v. Tucker et al, 7 Vt. 134.

3. It is next objected to the record of the rate hill in the county clerk’s office, that it is not properly designated in its caption, the word prison being omitted in the recital of the title of the tax act, and that some of the rights are designated as three hundred and twenty acres, instead of three hundred and fifty, and that in the date of the sheriff’s certificate of its being a true rate bill the day of the month, February 10th, only, (without stating the year,) is given.

The statute, — 2 Tol. St. 269, sec. 6, — directs the sheriff to assess the tax upon the several proprietors of the town, but does not specify, that he shall make a rate bill. He is, however, directed in section sixteen to leave his tax bill with the county clerk, with his other papers and proceedings, for record, which sufficiently implies, [400]*400that he is to have a rate bill. Its form and requisites are, however, not prescribed; and we think all that can be required is, that it distinctly and clearly show the correct sums, which each proprietor is to pay, and for the non-payment of which his right, or a sufficient quantity of it to pay the tax, is to be sold. In Brown v. Hutchinson, 11 Vt. 574, where the sale had been under the statutes of 1787 and 1788, [2 Tol. St. 276, 277,] which did not in terms require a rate bill, it was held, that though a rate bill was necessary, to show the taxes which the collector was to collect, yet that any correct statement of the tax, received and acted upon by the collector, was sufficient, though not certified by the committee.

In this case the sheriff was to make his own tax bill; and the tax bill he caused to be recorded shows, that he assessed the right sums to the proper proprietors. The leaving of it by him for record is sufficient prima facie evidence, that it was the rate bill he acted upon; and that also distinctly appears by the record of his certificate upon it of the paid and unpaid taxes. The omission, therefore, of the word prison in the caption is immaterial, as the identity of the tax assessed in the rate bill with that described in the treasurer’s warrant appears with entire certainty, notwithstanding the omission.

Nor do we conceive the error, in stating the quantity of land in a portion of the rights, to be important. The quantity of land in each right being equal, and the tax upon each right the same sum, the error would at once be discovered to be clerical, and no one could possibly be misled by it. If the quantity of land in the rights could be unequal, the objection might merit a different consideration. If the statute assessing the tax had required the particulars of the basis of the tax to be stated in the rate bill, it must doubtless have been strictly complied with. But the result is all that is necessary, to constitute a tax bill, and such result being, in the present bill, entirely correct, it should, we think, be held sufficient.

The omission of the year in the date of the sheriff’s certificate upon the rate bill is unimportant, as the year is sufficiently certain from other parts of it. The sheriff’s certificate upon the rate bill shows the tax to have been assessed under an act passed November 11, 1807, and that it was assessed previous to the sixth of April, 1808. The February 10th” in the certificate could, therefore, have'been no other, than in 1808. In Bellows v. Elliott, 12 Vt. [401]*401569, where the collector, in his return of sales, stated his vendue to have been on a certain day" in 1833, when it should have been 1834, it was held that the error was immaterial, as it appeared from other parts of his return, that it must have been in 1834. In that case there was a positive error of date; in this there is a mere omission, which other parts of the paper clearly supply.

4.

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Bluebook (online)
22 Vt. 388, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chandler-v-spear-vt-1850.