City of Portland v. Portland Water Co.
Supreme Judicial Court of Maine
On eagts aoireed. Debt, brought under the provisions of chapter 232, of the public laws of 1874, to recover a tax claimed to be due and unpaid.
Read the full summary
On eagts aoireed. Debt, brought under the provisions of chapter 232, of the public laws of 1874, to recover a tax claimed to be due and unpaid. The amount of the tax assessed is $875, on real estate and $1,625 on personal estate ; total, $2,500. No question is made as to the legality of the tax otherwise than is indicated in the facts following : The Portland Water Company’s charter was amended by the legislature of the state of Maine by chapter 364 of the special acts of 1867. The contract of March third, 1868, called an ordinance to authorize the Portland Water Company to supply the city of…
1Opinion of the CourtPeters, J.
The defendants’ charter, as amended in 1867, contained this provision: “The city council of the city of Portland may, by vote, exempt any property of said corporation, not now in existence, from taxation for the term of six years.” In 1870, the city council passed an order, “that the property of the Portland Water Company be exempted from taxation for five years.” This suit seeks to recover a tax assessed upon the property of the company in 1874.
It is contended, by plaintiffs, that the legislature had no constitutional right to pass such an enactment. The objection is, that it is partial…
2Cases cited2 opinions
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Stone v. City of CharlestownMassachusetts Supreme Judicial Court · 1873
3Cited by10 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- In Re JonesCourt of Criminal Appeals of Oklahoma · 1910
- Bartholomew v. City of AustinCourt of Appeals for the Fifth Circuit · 1898
- Greaves v. Houlton Water Co.Supreme Judicial Court of Maine · 1948
- Passamaquoddy Water District v. City of EastportSupreme Judicial Court of Maine · 1998
5 more not listed; retrieve them via the Exa API.