Greaves v. Houlton Water Co.

This is an action of debt brought in behalf of the town of Hodgdon to collect a tax levied on the Houlton Water Company, upon poles and transmission lines located in Hodgdon, and used for supplying electricity to that town and its inhabitants. It comes forward on report.

The issue is whether the defendant, in performing this service is, in the statutory sense, a “public municipal corporation.” If it is, then the property taxed was exempt from taxation. The exemption is found in it. S., c. 13, §6, Par. I, which, so far as pertinent, reads as follows:

“The following property and polls are exempt…