Massachusetts Supreme Judicial Court September 24, 1829 (Inhabitants of Southampton v. Inhabitants of Easthampton)

Per Curiam.

The tax for 1815 is objected to, because it was only upon half a poll. It is said there cannot be a poll tax for less than a poll; and this seems to be reasonable, but as it is obvious that what is called an assessment in 1816 was illegal, it is not necessary to determine that point.