Murray v. Rockaway Boulevard Wrecking & Lumber Co.

The plaintiff, Director of Finance and Collector of Taxes of the City of Newport, brought this complaint to recover the sum of $6,000 for taxes alleged to be due for the year 1965, upon personal property in the possession of the defendant alleged to have a situs in the City of Newport at 12 o’clock noon on December 31, 1965.

The defendant filed an answer alleging that the tax assessed was illegal and void.1 The case was heard before a justice of the Superior Court sitting without a jury, and after the hearing, a decision was rendered in favor of plaintiff for $6,000 plus interest and costs.…