Saco Water Power Co. v. Inhabitants of Buxton
Supreme Judicial Court of Maine
On report. Petition for abatement of taxes, assessed in 1902, brought under the provisions of the Stat. 1895, c. 122, B. S. 1883, c. 6, § 122, authorizing appeals to the Supreme Judicial Court. The case is stated in the opinion. This was an erroneous valuation for the purpose of taxation. The water and power were not taxable. This is not a new question.
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On report. Petition for abatement of taxes, assessed in 1902, brought under the provisions of the Stat. 1895, c. 122, B. S. 1883, c. 6, § 122, authorizing appeals to the Supreme Judicial Court. The case is stated in the opinion. This was an erroneous valuation for the purpose of taxation. The water and power were not taxable. This is not a new question. It was settled in Union W P. Co. v. Auburn, 90 Maine, 60. There the court says, “Water power until applied to mills is potential, not actual, in the sense that it is property subject to taxation. When applied to the mills it becomes a part of…
1Opinion of the CourtSavage, J.
This is an appeal from the assessment of taxes on the property of the Saco Water Power Company in Buxton, and is brought under the provisions of chapter 122 of the Public Laws of 1895. The assessment complained of was made in 1902 and describes the property assessed as the “mill privilege at Salmon Falls.” The property consisted of about an acre of land by a river, and a dam. The dam created a head of water, but there was no mill there, *297and the power was not used. The appellant contends that the valuation made by the assessors improperly included elements not assessable, as for instance the…
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- Whiting-Plover Paper Co. v. Town of LinwoodWisconsin Supreme Court · 1929
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