McFarland v. Mason

This-is an action of debt brought by the collector of taxes of the City of Ellsworth to recover taxes assessed against the defendant, an inhabitant of Ellsworth, on certain personal property for the years 1935 and 1936. It is before this Court on report. The only matter in controversy is the assessment on a boat owned by the defendant.

The defendant was the owner of a private yacht not rebuilt, nor repaired as such terms are defined in R. S. 1930, Chap. 13, Sec. 30. This boat was thirty-three years old and of a gross tonnage of twenty-one tons and was enrolled under the laws of the United *207State…