Supreme Judicial Court of Maine June 15, 1841 (Daggett v. Everett)

The opinion of the Court was delivered by

Weston C. J.

By the statute of 1821, c. 116, concerning the assessment and collection of taxes, <§> 47, a constable or collector, to whom tax bills had been duly committed for collection, and who had been delinquent in the discharge of his'kluty, was made liable to be arrested on a warrant of distress, and committed to prison, with the privilege of being