Hartshorn v. Assessors of Ellsworth
Supreme Judicial Court of Maine
On exceptions. Petition by the school agent of district No. 18, in Ellsworth, for mandamus against the defendants, as assessors of Ellsworth.
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On exceptions. Petition by the school agent of district No. 18, in Ellsworth, for mandamus against the defendants, as assessors of Ellsworth. The petition sets out substantially, That at a legal meeting of school district No. 18, in Ellsworth, held July 18, 1871, it was voted unanimously to build a new school-house, according to a certain plan approved by the superintending school committee, adopted by the district, and to hire $2,500 therefor through one Davis as agent; that at a legal meeting of the district, held Oct. 5, 1871, the district voted to hire $1,500 through Davis to continue the…
1Opinion of the CourtAppleton, C. J.
The general rule of taxation is, that the personal property of an individual should be assessed to him in the town where he is an inhabitant on the first day of April, in each year.
The first exception is found in R. S., c. 6, § 14, and is as follows : All goods, wares, and merchandise, all logs, lumber, boards, and other lumber, and all stock in trade, including stock employed in the business of any of the mechanic arts, in any town *280within this State other than where the owners reside, shall be taxed in such town, if the owners, their tenants, or any person contracting under them for the…
2Cited by5 opinions
- People Ex Rel. Hasbrouck v. Board of SupervisorsNew York Court of Appeals · 1892
- School District No. 11 v. LauderbaughSupreme Court of Missouri · 1883
- Applegate v. State ex rel. BowlingIndiana Supreme Court · 1902
- Young v. JohnsonSupreme Judicial Court of Maine · 1965
- Sears v. KincaidOregon Supreme Court · 1898