City of Portland v. New England Telephone & Telegraph Co.
Supreme Judicial Court of Maine
On agreed statement. Action of debt brought in the Superior Court, Cumberland County, to recover the sum of $1484 for taxes assessed by the plaintiff city against the defendant company, a corporation, for the year 1906. Said tax was assessed on the conduits of the defendant company in the plaintiff city, as real estate, and was in addition to the excise tax assessed upon the defendant company by the State Assessors under the provisions of Revised Statutes, chapter 8,…
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On agreed statement. Action of debt brought in the Superior Court, Cumberland County, to recover the sum of $1484 for taxes assessed by the plaintiff city against the defendant company, a corporation, for the year 1906. Said tax was assessed on the conduits of the defendant company in the plaintiff city, as real estate, and was in addition to the excise tax assessed upon the defendant company by the State Assessors under the provisions of Revised Statutes, chapter 8, sections 35, 36, 37, 38, 39, 40 and 41. The cause came on for hearing at the April term, 1907, of said Superior Court, at which…
1Opinion of the CourtWhitehouse, J.
This is an action of debt to recover the sum of $1484.00 for taxes assessed by the plaintiff city against the defendant corporation, for the year 1906. The case comes to this court upon agreed statement of facts. It is admitted that the defendant is a legally organized corporation authorized by the Private and Special Laws of 1885, chapter 513, to do business in this State, and that during the year 1906, it’ was carrying on a telephone business in the plaintiff city and throughout the State. The tax in question was assessed upon the conduits of the company, as real estate, and was in addition…
2Cases cited2 opinions
- Lorain Steel Co. v. Norfolk & Bristol Street Railway Co.Massachusetts Supreme Judicial Court · 1905
- New England Telephone & Telegraph Co. v. Boston Terminal Co.Massachusetts Supreme Judicial Court · 1903
3Cited by19 opinions
- Springer v. Government of Philippine IslandsSupreme Court of the United States · 1928
- State v. MillettSupreme Judicial Court of Maine · 1978
- State Ex Rel. Curtis v. DeCorpsOhio Supreme Court · 1938
- McGrew v. Missouri Pacific Railway Co.Supreme Court of Missouri · 1910
- First Nat. Bank of Boston v. Maine Turnpike Auth.Supreme Judicial Court of Maine · 1957
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