Portland, Saco & Portsmouth R. R. v. City of Saco
Supreme Judicial Court of Maine
On report. Assumpsit to recover amount of taxes assessed for the year 1866, and paid under protest Sept. 23, 1867. The amount of the inventory of real estate upon which the tax was assessed was $3,420, including depot buildings at $2,000. The inventory of personal estate was 100 cords of wood at $4 per cord.
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On report. Assumpsit to recover amount of taxes assessed for the year 1866, and paid under protest Sept. 23, 1867. The amount of the inventory of real estate upon which the tax was assessed was $3,420, including depot buildings at $2,000. The inventory of personal estate was 100 cords of wood at $4 per cord. The aggregate tax $84.04. The main track of the plaintiffs passes through the main passenger depot, leaving only the wall of the building upon the northeasterly side of- the track, while all the rooms and platforms lie on the opposite side. . The other buildings connected with the…
1Opinion of the CourtDickerson, J.
The plaintiffs claim to recover back money paid by them to the defendants, for taxes alleged to have been illegally assessed upon their depot buildings and real estate, and, also, upon one hundred cords of wood, the property of the plaintiffs, situate and being in the defendant city.
It is agreed that the proceedings of the city and its officers in raising the money, and in assessing and collecting the taxes, were in accordance with the provisions of the statute, and that the taxes were paid by compulsion and under protest.
The power of taxation extends to all the persons and property of the…
2Cases cited2 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Philadelphia and Wilmington Railroad Co. v. State of MarylandSupreme Court of the United States · 1851
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- City of Lewiston v. Tri-State Rubbish, Inc.Supreme Judicial Court of Maine · 1996
- Baltimore & O. R. v. AllenU.S. Circuit Court for the District of Western Virginia · 1884
- Champlain Realty Co. v. Town of BrattleboroSupreme Court of Vermont · 1921
- Lee v. SturgesOhio Supreme Court · 1889
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