Union Water Power Co. v. City of Auburn
Supreme Judicial Court of Maine
On Exceptions bt Defendants. This was a petition of the Union Water Power Company, of Lewiston, filed in this court sitting below, praying for an abatement of city, county and state taxes assessed by the assessors of the city of Auburn upon a portion of its real estate and property rights in that city.
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On Exceptions bt Defendants. This was a petition of the Union Water Power Company, of Lewiston, filed in this court sitting below, praying for an abatement of city, county and state taxes assessed by the assessors of the city of Auburn upon a portion of its real estate and property rights in that city. The proceeding in this case was under the statute of 1895, c. 122, and after the assessors of the city of Auburn had refused to make an abatement upon the plaintiff’s petition and application. The grounds upon which the abatement was claimed and set out in the petition were as follows:— First.…
1Opinion of the CourtHaskell, J.
This is an appeal from the action of the assessors of Auburn in refusing an abatement of taxes, It comes up on exceptions to the rule for valuation applied below to a dam from the centre of the river to the Auburn shore holding back water that is taken by canal on the opposite shore in Lewiston and there used for mill power.
It is contended that Auburn may assess the power created by the dam within its own limits although applied elsewhere. This contention seems to have been partially sustained by the court below, and we think it erroneous. Water power until applied to mills is potential, not…
2Cases cited4 opinions
- City of Lowell v. County CommissionersMassachusetts Supreme Judicial Court · 1890
- Pingree v. County CommissionersMassachusetts Supreme Judicial Court · 1869
- City of Fall River v. County Commissioners of BristolMassachusetts Supreme Judicial Court · 1878
- Flax Pond Water Co. v. City of LynnMassachusetts Supreme Judicial Court · 1888
3Cited by8 opinions
- United States National Bank v. First National BankOregon Supreme Court · 1943
- Slatersville Finishing Co. v. GreeneSupreme Court of Rhode Island · 1917
- Storrie Project Water Users Ass'n v. GonzalesNew Mexico Supreme Court · 1949
- City of Bangor v. City of BrewerSupreme Judicial Court of Maine · 1946
- Whiting-Plover Paper Co. v. Town of LinwoodWisconsin Supreme Court · 1929
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