Hays

Murray, C. J., concurred.

By the Act of May 4,1852, “to incorporate the town of Oakland,” it was declared to be incorporated, under the provisions of “An Act to provide for the incorporation of towns,” passed March 27, 1850.

The Act of May 4, 1852, confers no power of taxation directly, but leaves that power to be derived from the provisions of the general Act of March 27, 1850. This latter Act gives power to the Trustees of towns “to levy and collect annually, a tax on all property in the town, not exceeding fifty cents on every hundred dollars of the assessment valuation thereof.”

The 12th section of the same Act also provides that “If any person fail to pay any tax levied upon his real or personal property, the town collector may recover the same by suit, in the name of the corporation, before any Court of competent jurisdiction,” Ac.

■ In this case it seems that the Trustees of the town of Oakland, in disregard of the limitation upon their powers of taxation, passed an ordinance laying a tax of two and three-fourths per cent, upon the assessed value of the property of the inhabitants.

It also appears upon the non-payment of taxes by the plaintiff, the town Collector…