Massachusetts Supreme Judicial Court November 6, 1828 (Adams v. Moulton)

The opinion of the Court was afterward drawn up by

Parker C. J.

We cannot, without exercising a dispensing power, excuse the defendant from the penalty sued for in this action. The statute peremptorily requires that a list of taxes paid within the year, specifying the time of payment, shall be delivered to the selectmen fifteen days before the first Monday in March.