Brewer Brick Co. v. Inhabitants of Brewer
Supreme Judicial Court of Maine
On facts agreed. Assumpsit to recover $309.79 paid by the plaintiffs under protest, on the twelfth day of March, 1873, as the tax for the year 1872, upon their buildings, machinery and property used in their manufacturing establishment in Brewer.
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On facts agreed. Assumpsit to recover $309.79 paid by the plaintiffs under protest, on the twelfth day of March, 1873, as the tax for the year 1872, upon their buildings, machinery and property used in their manufacturing establishment in Brewer. At their annual town-meeting, holden March lé, 1870, the defendants “Toted, that the town will exempt from taxation for a term of ten years, manufacturing and refining establishments hereafter erected in town, and the capital used for operating the same, together with such machinery hereafter put into buildings already erected, but not now used as…
1Opinion of the Court
Appleton, O. J.
This is an action of assumpsit to recover three hundred and nine dollars and seventy-five cents paid by the plaintiffs for taxes. The proceedings on the part of the defendants are admitted to have been correct, and the only question presented is whether the property of the plaintiff, upon which the tax in question was .assessed, is liable to assessment.
The business of brick-making has been carried on in the defendant town for more than fifty years until the present time, by the old process of making bricks with horse power.
The plaintiff corporation was organized under the…
2Cases cited2 opinions
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- Hanson v. VernonSupreme Court of Iowa · 1869
3Cited by19 opinions
- Board of Overseers of the Bar v. LeeSupreme Judicial Court of Maine · 1980
- Crommett v. City of PortlandSupreme Judicial Court of Maine · 1954
- Common Cause v. StateSupreme Judicial Court of Maine · 1983
- Maine State Housing Authority v. Depositors Trust Co.Supreme Judicial Court of Maine · 1971
- Sears, Roebuck & Co. v. Inhabitants of Presque IsleSupreme Judicial Court of Maine · 1954
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