¶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.
¶2 Defendant defaulted.
¶3 Adams v. Moulton, 7 Pick. 286.
21 Mass. 118
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