Nason v. Ricker
Supreme Judicial Court of Maine
On report. Writ oe entry to recover possession of land in Lyman, conveyed to the demandant by Cyrus K. Conant, and which the tenant claimed under a tax deed from the treasurer of that town, who sold it for non-payment of a tax there assessed against said Conant, as a non-resident, in 1862. The taxes for subsequent years were paid by the demandant, who tendered ten dollars in full for the tax, expenses and charges of 1862. The assessment roll of 1862 simply mentioned the…
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On report. Writ oe entry to recover possession of land in Lyman, conveyed to the demandant by Cyrus K. Conant, and which the tenant claimed under a tax deed from the treasurer of that town, who sold it for non-payment of a tax there assessed against said Conant, as a non-resident, in 1862. The taxes for subsequent years were paid by the demandant, who tendered ten dollars in full for the tax, expenses and charges of 1862. The assessment roll of 1862 simply mentioned the property as forty acres belonging to- Doctor Cyrus Conant, valued at $275, and taxed $1.68. The inventory contained the same…
1Opinion of the CourtDickerson, J.
Both parties claim title to the demanded premises through Cyrus IL Conant, the former owner, the plaintiff by deed of said Conant to him, and the defendant through a deed from Benjamin Lord, Jr., treasurer of the town of Lyman for non-payment of taxes assessed against said Conant as a non-resident. The rights of the parties turn upon the validity of said tax deed.
We are satisfied that the tax deed cannot be upheld for the following reasons:
I. The valuation and assessment were made upon two separate lots in gross. Each'of those lots was a distinct subject of taxation, and liable to a lien for…
2Cited by6 opinions
- Lockwood v. RoysWashington Supreme Court · 1895
- McCarty v. Greenlawn Cemetery Assn.Supreme Judicial Court of Maine · 1962
- City of Augusta v. AllenSupreme Judicial Court of Maine · 1981
- Fickett v. HohlfeldSupreme Judicial Court of Maine · 1978
- City of St. Louis v. ProvenchereSupreme Court of Missouri · 1887
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