Inhabitants of Whiting v. Inhabitants of Lubec
Supreme Judicial Court of Maine
On report by an agreed statement. These two actions of debt were brought by plaintiff town to recover of defendant town taxes assessed for the years of 1920 and 1921 on property owned by plaintiff and situated in the defendant town. Plea the general issue and a brief statement under which it was alleged that the property upon which said taxes were assessed was exempted from taxation under the statute.
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On report by an agreed statement. These two actions of debt were brought by plaintiff town to recover of defendant town taxes assessed for the years of 1920 and 1921 on property owned by plaintiff and situated in the defendant town. Plea the general issue and a brief statement under which it was alleged that the property upon which said taxes were assessed was exempted from taxation under the statute. By agreement of the parties both cases were reported to the Law Court, upon an agreed statement of facts, for the determination of the rights of the parties. The cases are fully stated in the…
1Opinion of the CourtDunn, J.
If one incorporated town own .property in another, employing it adjunctively in supplying light and water to its citizens, as well as in furnishing its own similar corporate wants, is such property subject to general taxation by the authorities having jurisdiction within the locus where it is situated? So is the question broadly stated. A negative answer would find ready expression, had the Legislature not spoken. Analysis makes evident the purpose of the statute to qualify the otherwise prevailing rule. Laws of 1911, Chapter 120.
Taxation is an essential attribute of sovereignty. These words,…
2Cases cited16 opinions
- Kaukauna Water Power Co. v. Green Bay & Mississippi Canal Co.Supreme Court of the United States · 1891
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Town of West Hartford v. Board of Water CommissionersSupreme Court of Connecticut · 1877
- People Ex Rel. Mayor of New York v. Board of AssessorsNew York Court of Appeals · 1888
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Finks v. Maine State Highway CommissionSupreme Judicial Court of Maine · 1974
- Wright v. Fulton CountySupreme Court of Georgia · 1929
- State Ex Rel. Thielicke v. Superior CourtWashington Supreme Court · 1941
- City of Idaho Falls v. PfostIdaho Supreme Court · 1933
- Village of Hardwick v. Town of WolcottSupreme Court of Vermont · 1925
18 more not listed; retrieve them via the Exa API.