Inhabitants of Farmingdale v. Berlin Mills Co.
Supreme Judicial Court of Maine
On Report. Action of debt to recover a tax. Writ dated February 27, 1899. (Decla ration.) In a plea of debt for that the said defendant corporation on the first day of April, A. D. 1897, was the owner of a saw-mill, wharf and landing-place in said Farmingdale; that it was also on said date the owner of certain personal property, to wit: four million feet of logs of the value of twenty thousand dollai's; ’ that said company was then and there occupying said saw-mill, wharf…
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On Report. Action of debt to recover a tax. Writ dated February 27, 1899. (Decla ration.) In a plea of debt for that the said defendant corporation on the first day of April, A. D. 1897, was the owner of a saw-mill, wharf and landing-place in said Farmingdale; that it was also on said date the owner of certain personal property, to wit: four million feet of logs of the value of twenty thousand dollai's; ’ that said company was then and there occupying said saw-mill, wharf and landing-place for the purpose of employing said logs in trade, to wit: of manufacturing said four million feet of logs…
1Opinion of the CourtStrout, J.
The general provision of law is that personal property shall be taxed “ to the owner, in the town where he is an inhabitant on the first day of each April.” To this general rule the statute makes certain exceptions, one of which is contained in R. S., c. 6, § 14, clause 1.
On the first day of -April, 1897, defendant corporation was an inhabitant of Portland, and owned, occupied and used a saw-mill in plaintiff town. It also owned a large quantity of logs, then on landings in Chain of Ponds, in Franklin County, which were destined for that mill, and were in fact sawed and manufactured there…
2Cited by2 opinions
- Emple Knitting Mills v. City of BangorSupreme Judicial Court of Maine · 1959
- Inhabitants of Farmington v. Hardy's Trailer Sales, Inc.Supreme Judicial Court of Maine · 1980