Inhabitants of Georgetown v. Hanscome
Supreme Judicial Court of Maine
On report. Action of debt for the collection of a non-resident tax upon certain lumber. Plea, the general issue. At the conclusion of the evidence the case was reported to the Law Court for determination. The case is stated in the opinion.
1Opinion of the CourtSpear, J.
This is an action of debt for the collection of a nonresident tax upon certain lumber, and is based upon the allegation that the defendant in 1909 was occupying a landing place in the plaintiff town for the purpose of using the "lumber in trade and selling the same in open market.” In the evidence it was stipulated that all the preliminary facts necessary to authorize the institution of the action, had been established. In contemplation of R. S., chap. 9, sec. 13, item I, two questions are raised. (1) Was the lumber taxed employed in trade. (2) Did the owner occupy a landing place. Item I…
2Cases cited1 opinion
- McCann v. Inhabitants of MinotSupreme Judicial Court of Maine · 1910
3Cited by4 opinions
- Traders Compress Co. v. PrecureSupreme Court of Oklahoma · 1924
- Walker-Taylor Co. v. Board of Com'rs of Oklahoma CountySupreme Court of Oklahoma · 1927
- Emple Knitting Mills v. City of BangorSupreme Judicial Court of Maine · 1959
- NJ GENDRON LBR. CO. v. Inhabitants of Town of HiramSupreme Judicial Court of Maine · 1956