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21 Mass. 118

Claflin v. Cheney

Massachusetts Supreme Judicial Court

Decided October 9, 1826

Massachusetts Supreme Judicial Court · decided 1826-10-09

<p>The St, 1822, c, 104, § 2, requiring a collector of taxes to return to the selectmen annually, fifteen days before the first Monday in March, a list of persons from whom he shall have received payment of a state or county tax, intends that the return shall not be made more than fifteen days before such Monday.</p>

Decided 1826-10-09

Per Curiam.

¶1We consider fifteen days before the first Monday in March as the fixed time for returning the Hst to the selectmen, and that making the return sooner is not a compliance with the statute.1

¶2 Defendant defaulted.

¶3 Adams v. Moulton, 7 Pick. 286.

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