Melville Fuller

“ The act of 1871 defined the class of persons who were authorized to petition, as a majority of the tax-payers, 'who are taxed or assessed for property, not including those taxed for dogs or highway tax only, upon the last preceding assessment roll or tax-list of said corporation, and who are assessed or taxed or represent a majority of the taxable property upon said last assessment roll or tax-list.' The statement of the jurisdictional facts in the petition required the averment that the petitioners were a majority of such tax-payers as were defined in the act. ”

“ Where a majority of the tax-payers of a town are anthorized by statute to incumber the property of all, in aid of a railroad or other corporation, the record must show that the statutory authority has been pursued. ”