Hampstead v. Plaistow

49 N.H. 84
CourtSupreme Court of New Hampshire
DecidedDecember 15, 1869
StatusPublished
Cited by1 cases

This text of 49 N.H. 84 (Hampstead v. Plaistow) is published on Counsel Stack Legal Research, covering Supreme Court of New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Hampstead v. Plaistow, 49 N.H. 84 (N.H. 1869).

Opinion

Sargent, J.

In examining the exceptions in this case, it may aid us to consider what the jury have found as the facts in the case, upon which the verdict rests. They found, first, that James Burrill paid all taxes assessed against him in Plaistow for the years 1810 to 1846 inclusive ; — seven consecutive years, — and the case shows that he was there taxed in each of those years.

He would thus have gained a settlement in either of two ways,— [96]*96by being taxed for his poll seven years in succession and paying all taxes assessed against him, or by owning real estate for four years in succession ancl paying all taxes assessed against him and his estate, which estate the jury find to be of the value of one hundred and fifty dollars. The jury also find that Willey had no settlement in this state at the time he married said Cynthia.

Our impression is that the testimony offered by the defendant, though very remote, was yet competent, so far as relates to the years 1832, 1833, and 1838. It had some tendency to show that a certain portion of the legal taxes for those years had not not been paid, whether they had been legally abated or not, was not material. If they had not been collected or paid, then somebody had failed to pay their taxes, and it was for the jury to settle, whether or not it was more probable than otherwise, that it was James Burrill who did not pay, upon all the evidence before them as to his ability, &c.

But supposing this testimony had been admitted, and that the jury had found upon that and other testimony, that said Burrill’s tax for these years had not been paid, that becomes entirely immaterial, since the jury find that said Burrill gained a settlement subsequent to all these years, to wit, after 1839.

We come next to consider the evidence offered and rejected of the abatement of the tax of 1842, by vote of the town in 1843. In one view this is immaterial, as without the year 1842, the residence was gained by the ownership of one hundred and fifty dollars’ worth of real estate for four consecutive years, and the payment of all taxes assessed thereon, viz., for the years 1843, 1844,1845 and 1846. So that if we should find this cvideuce competent, and that it ought to have been received, and if received, that it would have satisfied the jury, that all taxes legally assessed for the year 1842 were not paid, yet it would not disturb the verdict on one ground, but would upon ithe other ground, that he was taxed seven years in succession, and paid all taxes thus assessed.

• But let us examine this exception. This does not stand upon the .same ground as the evidence offered by the plaintiff, of the allowance by the town-of Plaistow of the account with their own overseer of the poor, Avho had paid certain sums for the support of said Burrill. That stands in the nature of an admission on the part of the town of ffbs'ir liability as proved by their own entries in their own books of account, as allowed by the town on a settlement with its agent.

But in this case, the evidence is offered by the town in its own favor, and it offers what purports to be a vote of the town, and a very extraordinary vote too, as shown by an extract from the town accounts, for the year 1843. But a vote of the town is not to be proved in that way, especially when offered and relied on by the town aswidence in its own favor. Such a vote to be valid must have been passed at a town meeting, the proceedings of which must be a matter cff record. And a record of the vote itself would be the best evidence, and the only proper evidence, of such action on the part of the town. It must also appear, in order to make such a vote [97]*97binding in any case, that a proper article was inserted in the warrant for town meeting. The objection taken, that as a vote of the town, it was not properly authenticated, was well taken, and we are forced to the conclusion, that the defendant did not leave this matter in that way, if there was any better evidence that could have been offered.

But, however that may be, the exception being well taken, is a sufficient reason for the exclusion of the evidence.

But there are other reasons, covered by the general objection in this case, which seem to be valid, why this testimony was not competent. A vote of the town, however, formally passed, to abate a tax would be of no force or effect. The law has not conferred that power upon the towns, but upon the selectmen and the couxb. A party who has applied to the selectmen unsuccessfully, may apply to the court, and either for good cause shown, may abate any tax assessed by the same, or any former board of selectmen. General Statutes, ch. 53, secs. 10 & 11. All that a town could do, would be to instruct' their selectmen; but such vote would not bind either the selectmen or the court.

But that is not all. Neither the town, nor the selectmen, nor the court, has any power to abate the state and county tax, so that the town must pay them in some way. Nor can we conceive of any case in which a town would be likely to undertake to do what was claimed to have been done, unless by some mistake the selectmen of 1842 had assessed their tax upon the whole valuation, without reducing it, and thus have got their tax just twice as large as it should have been, and the collector had collected one half of it, and the town undertook the next year to abate the rest; which, instead of showing that all taxes legally assessed wore not paid, would more probably show that the whole assessment -was illegal. But whatever the facts in the case may have been, there is sufficient reason why the evidence, as it was offered, was rejected.

The ruling of the court, as to the presumption of payment was correct. In cases like this, the presumption is to be weighed, in connection with all the evidence in the case, and the presumption is to be rebutted, to be overcome by the weight of evidence on the other side.

Slight evidence would not overcome the strength of the presumption, but important and direct evidence would do so. The first class of presumptions of law as treated of by Greenleaf. 1 Greenl. Ev. sec. 15, are those which are termed conclusive, and which cannot be rebutted or overcome by any evidence. The second class of presumptions of law are termed disputable, the “ presumptiones juris” of the Roman law, which may be overcome by opposing proof. 1 Greenl. Ev. secs. 33 & 38. One of this class of presumptions is, that every man is presumed to be innocent till he is proved to be guilty, and it is expressly laid down (sec. 34) that this legal presumption of innocence is to be regarded by the jury in every case as matter of evidence, to the benefit of which the party is entitled ; and though it may require more evidence to overcome this presump[98]*98tion in a criminal case, than the presumption of payment in a civil cause; yet in both alike, the party is entitled to the benefit of the presumption, to be considered with all the other evidence in the case, and which is to stand, till it is overcome by the other evidence. Grantham v. Canaan, 38 N. H. 268, and cases cited.

The case finds that the defendant offered no other evidence of the payment of taxes in Hampstead, except that in relation to the tax of 1851, which had been abated.

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Bluebook (online)
49 N.H. 84, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hampstead-v-plaistow-nh-1869.