Lambard v. County Commissioners of Kennebec County
Supreme Judicial Court of Maine
On Exceptions from Nisi Prius, Diokeeson, J., presiding. PetitioN eoe Gertiokari to quash the proceedings of the comity commissioners of Kennebec county, in relation to the abatement of his taxes, and for relief in the premises.
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On Exceptions from Nisi Prius, Diokeeson, J., presiding. PetitioN eoe Gertiokari to quash the proceedings of the comity commissioners of Kennebec county, in relation to the abatement of his taxes, and for relief in the premises. The petition substantially alleges that, on Aug. 9, 1864, he presented his petition to said commissioners, therein representing that, on May 2, 1863, he carried in to the assessors of Augusta, in accordance with their notice, a true and correct list, under oath, of all his polls, &c., not exempt, &c.; but the assessors, not regarding said list, unjustly assessed him…
1Opinion of the CourtWalton, J.
No person is entitled to apply to the county commissioners for an abatement of his tax, unless, when *507duly notified, he brings in to the assessors a true and perfect list of Ms taxable estate, or can make it appear that he was unable to do so. (E. S. c. 6, § 52.)
If lie brings in what purports to be such a list, and exhiMbits it on oath, it is not to be'taken as true, unless he answers all proper inquiries in relation to the nature and situation of his property, and, if required, subscribes and makes oath to the truth of his answers. (Act of 1862, c. 138.)
In this case the petitioner refused to…
2Cited by4 opinions
- Perry v. Inhabitants of Town of LincolnvilleSupreme Judicial Court of Maine · 1950
- State v. Silver Bow Refining Co.Montana Supreme Court · 1928
- Ahern v. ConcordSupreme Court of New Hampshire · 1926
- Maine Lumber Co. v. Inhabitants of Mechanic FallsSupreme Judicial Court of Maine · 1961