Portland Terminal Co. v. Hinds

This case is before the Court on exceptions to certain rulings of a Justice of the Superior Court dismissing an appeal of the Portland Terminal Company from a decision of the assessors of the City of Portland refusing to abate certain taxes assessed against the company for the year 1934. It is unnecessary to consider the three exceptions in detail as the rulings attacked all relate to one general question.

The Portland Terminal Company, a railroad corporation, by legislative authority acquired by deed in 1911 all the rights which the Boston and Maine Railroad had in the property here involved.…