(DOWNLOAD) "Haffin v. Mason" by United States Supreme Court # Book PDF Kindle ePub Free
eBook details
- Title: Haffin v. Mason
- Author : United States Supreme Court
- Release Date : January 01, 1872
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
Messrs. J. Hubley Ashton and H. F. Averill, for the plaintiffs in error: 1. The only authority which Mason had for seizing and selling the property, was the 'list' given him by Hyatt. In this 'list' he must find justification, or he is a trespasser. Now this list affords him no protction, unless under the Internal Revenue Act Hyatt had the power to make it. And these statutes, so far as they operate to take away the rights of the citizen, must be construed strictly. They cannot have an equitable construction, nor be extended by implication. Every substantial requisite of the law must be shown to have been complied with. No presumption can be raised in behalf of a collector who sells property for taxes to cover any radical defect in the proceedings. Now, here the assessor was bound to give notice to the distillers of his dissatisfaction with their returns, in order that they might show them to have been true. When it was made lawful for him to do this, it was made obligatory. The assessor is not to proceed inquisitorially, and to be at once detective, prosecutor, and judge. Suppose that in fact the returns which the plaintiffs made were true. What a case have we of oppression by a subaltern officer of the revenue. Undoubtedly their notice was a prerequisite.