Inhabitants of Foxcroft v. Straw
Supreme Judicial Court of Maine
On report. This is a statutory action of debt for taxes, assessed on a building and lot situated in Foxcroft on the campgrounds of the Piscataquis Valley Campmeeting Association.
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On report. This is a statutory action of debt for taxes, assessed on a building and lot situated in Foxcroft on the campgrounds of the Piscataquis Valley Campmeeting Association. The defendant admitted that the assessment and all the other proceedings are regular iu form, but he denied his liability to be assessed, claiming that the property was exempt from taxation; and, if not exempt, that the building should have been taxed as personal property to him as resident of the town of Guilford. The buildings are personal property. Doidge v. Bowers, 2 M. &W. 365. Property is exempt from taxation.…
1Opinion of the CourtHaskell, J.
Debt for a tax laid upon defendant’s cottage as real estate. The cottage was built by defendant upon a lot of land, under a parol license, expressed as a lease in perpetaam, given by a campmeetiug association, the owner of the land, for the consideration of ton dollars. lie thereby became a tenant in possession of land. Real estate may be assessed "in the town where the estate lies, to the owner or pei*sons in possession thereof,” R. S., c. 6, § 9 ; and real estate for the purposes of taxation includes " all lands, . . . and buildings erected on or affixed to the samo,” R. S., c. 6, § 3; and…
2Cases cited1 opinion
- McGee v. City of SalemMassachusetts Supreme Judicial Court · 1889
3Cited by6 opinions
- State Ex Rel. Y.M.C.A. v. GehnerSupreme Court of Missouri · 1928
- Inhabitants of Town of Owls Head v. DodgeSupreme Judicial Court of Maine · 1956
- State ex rel. St. Louis Young Men's Christian Ass'n v. GehnerSupreme Court of Missouri · 1928
- City of Lewiston v. All Maine Fair Ass'nSupreme Judicial Court of Maine · 1941
- Bean v. Central Maine Power Co.Supreme Judicial Court of Maine · 1934
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