Taylor v. Narragansett Pier Co.

At the time of the assessment, the defendant owned six separate and distinct parcels of land shown on the plat put in evidence on the trial and particularly described in the account of the ratable estate of the defendant a copy of which account is annexed to the agreed statement of facts. In the assessment, these various parcels instead of being separately described and valued, as required by Pub. Stat. E. I. cap. 12, § 4, 1 are all included under the designation “Beach.” No circumstances appear to show that it was not practicable separately to describe and value the several parcels. As the…