City of Bath v. Whitmore
Supreme Judicial Court of Maine
On exceptions. Tbe opinion states the case. cited: Norridgewoek v. Walker, 71 Maine, 181; Lowe v. Weld, 52 Maine, 588 ; Johnson v. Goodridge, 15 Maine, 29; 21 Pick. 67. The action is under R. S., c. 6, § 175, which in its amended form reads: " In addition to the other provisions for the collection of taxes legally assessed, the mayor and treasurer of any city, the selectmen of any town, and the assessors of any plantation to which a tax is due, may in writing direct an…
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On exceptions. Tbe opinion states the case. cited: Norridgewoek v. Walker, 71 Maine, 181; Lowe v. Weld, 52 Maine, 588 ; Johnson v. Goodridge, 15 Maine, 29; 21 Pick. 67. The action is under R. S., c. 6, § 175, which in its amended form reads: " In addition to the other provisions for the collection of taxes legally assessed, the mayor and treasurer of any city, the selectmen of any town, and the assessors of any plantation to which a tax is due, may in writing direct an action of debt to be commenced in the name of such city, or of the inhabitants of such town or plantation, against the party…
1Opinion of the CourtPeters, C. J.
The defendant, having a taxable residence in Bath, and being assessed there for a supposed ownership in several vessels, the taxes upon which he refused to pay, is sued for the taxes by the collector, in the name of the city, by virtue of authority given in the R. S., c. 6, § 175.
■ The branch of defense most strongly urged against the suit is, that the defendant was only a mortgagee of the vessels and not assessable therefor. If he had not been at.the time of the assessment an inhabitant of Bath, and thereby not subject to the jurisdiction of its assessors, the defense would be open to him.…
2Cases cited1 opinion
- Walker v. MinerSupreme Court of Vermont · 1860
3Cited by4 opinions
- Inhabitants of Town of Owls Head v. DodgeSupreme Judicial Court of Maine · 1956
- Warfield-Pratt-Howell Co. v. Averill Grocery Co.Supreme Court of Iowa · 1903
- Inhabitants of Georgetown v. ReidSupreme Judicial Court of Maine · 1934
- Wilhelmine' Dennis Oakes v. Town of RichmondSupreme Judicial Court of Maine · 2023