City not liable Odo jure 41 Wyo. 277, 45 L. R. A. 295; Philadelphia v. Rink, 2 Atl. Rep. (Pa.) 505. On the other hand, the courts of a majority of the States that have had occasion to pass upon this question hold that such a payment does protect the community. Among the courts holding this doctrine may be mentioned those of the States of Michigan, New York, Missouri, Ohio, Kansas, Nebraska, and New Hampshire. Wayne County v. Benoit, 20 Mich. 176; Dolan v. Mayor, 68 N. Y. 274; McVeany v. Mayor, 80 id. 185; State v. Clark, 52 Mo. 508; Westberg v. Kansas, 64 id. 493; Steubenville v. Culp, 38 Ohio St. 18, 23; Commissioners of Saline County v. Anderson, 20 Kan. 298; State v. Milne, 36 Neb. 301, 19 L. R. A. 689; Shannon v. Portsmouth, 54 N. H. 183. It seems to us that the rule laid down in this last class of cases is in reason the better one. It rests upon the familiar and reasonable rule that persons having the right to do business with a de facto officer like the one in question, have the right to regard him as a valid officer, and the right to make payments to him without the risk of having to pay a second time. This is the rule that protected the tax-payers in making payments to McElroy, and there appears to be no good reason why it should not be applied to payments made by the city to him in good faith and before judgment of ouster. Our conclusion is that the city is not liable to the plaintiff for the fees paid by it to the de facto collector. With regard to the plaintiff's fees due for collections made by him since he took possession of the office, he is of course entitled to them. It is admitted by the pleadings that he duly presented his claim and demanded payment from the city. It is true that the claim so presented was for the fees for the entire year; but the greater includes the less, and we think his claim and demand included the fees earned by and due to him since he took possession. The next question is whether the plaintiff is entitled to recover from CAM the de facto officer the fees paid to such officer by the city; and the answer to this depends upon the answer to the further question, whether this can be done at common law and without the aid of a statute. The courts of this country that have had occasion to pass upon this last question have almost unanimously answered it in the affirmative. That, in cases like the present, the legal right to the office carries with it the right to the salary and emoluments thereof, that the salary follows the office, and that the de facto officer though he performs the duties of the office has no legal right to the emoluments thereof, are propositions so generally held by the courts as to make the citation of authorities in support of them almost superfluous. Nearly all, if not all, cases herein before cited upon both views as to the liability of the city, hold that the de facto officer, for fees and emoluments of the office received by him, is liable at common law to the officer de jure. So far as we are aware the only well-considered case taking a contrary لے view of the law is that of Stuhr v. Curran, 44 N. J. L. 181, 186, and that was decided by a divided court standing seven to five. We think the able dissenting opinion of Chief Justice Beasley in that case shows conclusively that at common law, in a case like the present, the de jure officer is entitled to recover from the de facto officer. Another well-considered case directly in point in favor of this view is that of Kreitz v. Behrensmeyer, 149 Ill. 496, 24 L. R. A. 59. As before intimated, this court has not heretofore had occasion to decide a question similar to the one now under consideration, but in two cases at least the judges who wrote the opinion of the court have expressed views in harmony with what we hold to be the law. Thus, CHIEF JUSTICE SEYMOUR, in Samis v. King, 40 Conn. 298, 310, said: "The right to the salary of an office (as such, independent of actual and valuable services rendered) must on principle depend upon the legal possession of the office." It is a grave question whether a merely de facto officer, even when he actually performs the whole duties of the office, can enforce the payment of the salary. The authorities seem to be that he cannot. CHIEF JUSTICE BUTLER, in State v. Carroll, 38 Conn. 449, 471, says that a de facto officer "cannot collect his fees, or claim any rights incident to his office, without showing himself to be an officer de jure." That this law will at times operate harshly against the de facto officer, and that it will so operate in the case at bar, must be conceded; and the seeming injustice of it is forcibly stated in the majority opinion of the New Jersey court before cited; but the courts must enforce the law as it is and not the law as they think it ought to be. If the law requires to be changed that must be left to the legislature. Our conclusion is that upon the facts found in this case the plaintiff is entitled to recover from McEloy the fees retained by the latter as an officer de facto. The Superior Court is advised (1) to render judgment in favor of the plaintiff against the city of Bridgeport for the sum of $887.50 with interest from the date of demand, (2) to render judgment in favor of the plaintiff against McElroy for the sum of $4,775.02 with interest from the date of demand. Costs in this court will be taxed in favor of the plaintiff. In this opinion the other judges concurred. SHAW, C. J.' The question, and the only one of considerable importance, in the present case, is, whether the plaintiff was liable for the tax which he was compelled to pay, and the amount of which he seeks to recover back in the present action. The objection is, that it embraced an assessment to raise money for a market-house which the town of Lowell, before its incorporation as a city, had voted to build. No question in this case arises upon the relative rights and powers of towns and cities, or upon the change from one form of municipal government to another, during the pendency of these proceedings. Lowell was established as a city in April, 1836. By the terms of the charter, they were made or rather continued a corporation for all purposes for which towns are incorporated, and they were thereby declared to be entitled to all the rights, immunities, powers and privileges, and subject to all the duties and obligations before incumbent upon and appertaining to said town. The question therefore resolves itself into the general one, whether cities and towns in this Commonwealth, by virtue fiction of their general powers, and without any special authority conferred on them respectively for that purpose, have authority in their corporate capacity to build a market-house, to appropriate money therefor, and assess the same, in common with other town charges, upon the inhabitants. The principle is now well settled, that corporations, being creatures by which several persons are associated together to act in concert for special purposes, can exercise no powers but those which are conferred upon them by the act by which they are constituted, or such as are necessary to the exercise of their corporate powers, the performance. of their corporate duties, and the accomplishment of the purposes of 1 Statement of facts and arguments omitted.-ED. e their association. This principle is fairly derived from the nature of objects. And if this principle is important as a general rule of social But although the rule as thus stated, and thus important and salu- The general authority of towns to raise money by assessment of auth to taxes on the inhabitants, was given by St. 1785, c. 75, § 7, “for the The authority is not much more definitely expressed in the Revised "Towns shall have power to grant and vote such sums of money as For the support of town schools: For the support and maintenance of the poor: For burial grounds; and For all other necessary charges arising within the same town." " ах, But the same remark may be applied to this, as to the old statute, that it is manifestly not intended as an enumeration of all the particular objects, because some of the most obvious subjects of town charge are omitted, such as highways and bridges, pounds, magazines and many others. This is also manifest from the sweeping clause "other necessary charges," which clearly implies that many things, not enumerated, are intended to be included. But the Court are not at all prepared to say, that under this term, "other necessary charges, coupled with the previous clause, " such sums as they shall judge necessary," it was intended to authorize towns to raise and appropriate J money for general objects, or that it was intended to constitute a new, substantive power of taxation. It would be letting in all the mischiefs tarising from an indefinite and arbitrary power of a majority to bind a minority to an unlimited extent. Beaty v. Lessee of Knowler, 4 Peters, The earlier statutes of the province and colony concur with those In the case of Willard v. Newburyport, above cited, some attempt was made to describe what is understood to be" prudential concerns," by stating that it embraces those subjects affecting the accommodation |