City of Rockland v. Farnsworth
Supreme Judicial Court of Maine
On Exceptions by Defendant. This was an action of debt to recover a tax assessed upon defend'ant’s personal estate as an inhabitant of the city of Rockland, in the year 1894, for the sum of twelve hundred and sixty dollars, with interest from the date of the writ. The tax assessed upon defendant’s real estate in Rockland had been paid prior to the commencement of the action.
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On Exceptions by Defendant. This was an action of debt to recover a tax assessed upon defend'ant’s personal estate as an inhabitant of the city of Rockland, in the year 1894, for the sum of twelve hundred and sixty dollars, with interest from the date of the writ. The tax assessed upon defendant’s real estate in Rockland had been paid prior to the commencement of the action. The plea was the general issue, with a brief statement denying that she was an inhabitant of Rockland at the time of the assessment of the tax, and setting forth that she was an inhabitant of the town of Camden in the…
1Opinion of the CourtStrout, J.
April 1st, 1894, a tax was assessed to defendant, as an inhabitant of Rockland, upon her real and personal estate. She paid the tax upon real estate, but resisted the tax upon her personal property, on the ground that she was not an inhabitant of Rockland, but was an inhabitant of Camden, and was not taxable for personal property in Rockland.
This action is brought to recover that tax.
The assessors’ records from 1885 to 1893, inclusive, were introduced in evidence, apparently without objection, and from them it appeared that during those years defendant’s real- estate in Rock-land, “ was…
2Cases cited1 opinion
- Walsh v. MacomberMassachusetts Supreme Judicial Court · 1875
3Cited by9 opinions
- Sears, Roebuck & Co. v. Inhabitants of Presque IsleSupreme Judicial Court of Maine · 1954
- Inhabitants of Milo v. Milo Water Co.Supreme Judicial Court of Maine · 1932
- Arace v. IrvingtonNew Jersey Superior Court Appellate Division · 1962
- Burkett v. YoungsSupreme Judicial Court of Maine · 1938
- Flower v. Town of PhippsburgSupreme Judicial Court of Maine · 1994
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