Inhabitants of Farmington v. Hardy's Trailer Sales, Inc.

McKUSICK, Chief Justice.

Plaintiff Town of Farmington brought this action pursuant to 36 M.R.S.A. § 10321 against defendant Hardy’s Trailer Sales, Inc., a Maine corporation, for personal property taxes assessed against defendant for the year 1971. Plaintiff sought $3,315.03 for taxes and interest based upon the average value of certain house trailers, part of defendant’s stock in trade, located at defendant’s sales office in Farmington during the year preceding April 1, 1971. The Superior Court (Franklin County) entered judgment against plaintiff, ruling that the town did not have jurisdiction…