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9 Mass. 324

Danforth v. Williams

Massachusetts Supreme Judicial Court

Decided October 15, 1812

Massachusetts Supreme Judicial Court · decided 1812-10-15

<p>A collector of taxes, in an action on the statute of 1789, c. 4, cannot recover interest on the amount of taxes demanded in the action.</p>

Good law ✅— No negative treatment on recordhow we know

Decided 1812-10-15

How this case has been cited

Cited by 3 later decisions — most recently June 1928

3 state decisions

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Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

Tillinghast,

¶1for. the plaintiff, argued that as the collector was bound by law to account annually to the assessors of his town or the law would he the balance * of the taxes; in which case he would be equitably entitled to interest from delinquents; further, if it may not be presumed that the plaintiff has paid the money, yet he must, no doubt, have demanded it during the year in which it was payable, and this should entitle him to interest for the benefit of the town or parish.

But the Court

¶2thought there was not sufficient ground for either of the presumptions ; and that to allow interest in such a case would be giving a bounty on the negligence of collectors. So judgment was rendered for the amount of the taxes only, with costs.

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