Inhabitants of Boothbay v. Inhabitants of Boothbay Harbor

This is an action in a plea of debt by the town of Boothbay to recover taxes assessed upon certain property in Boothbay forming a part of the water system owned by the defendant town of Boothbay Harbor. The case is before us on exceptions to the acceptance of the report of the referee who found for the plaintiff.

The issue is: Was the property taxable? The regularity and sufficiency of the assessment, commitment and other steps leading to this action are not here questioned. The answer lies in the meaning and application of the statute, which reads in part as follows:

“The following property…