Inhabitants of Leeds v. Maine Crushed Rock & Gravel Co.

Action of debt by tax collector of the town of Leeds to collect a tax assessed on personal property described as “machinery” and employed by the defendant, a Maine corporation located at and with its principal place of business at Portland, in its gravel and sand pit in the town of Leeds. Case comes up on exceptions to the ruling of the presiding justice that the action could not be maintained.

It is admitted that the usual statutory requirements for assessing a tax and bringing a suit were complied with. The only question is, was the property taxable in Leeds.

*53The “machinery” included these…