Legal Opinion
Berry v. Daigle
Supreme Judicial Court of Maine
Decided July 12, 1974PublishedCited by 42 opinions
1Opinion of the Court
DELAHANTY, Justice.
On report from the Superior Court (Cumberland County), this case concerns the constitutionality of the 1972 poll tax 1 levied on the Plaintiff by the State of Maine in the person of the Defendant, tax assessor for the Town of Cape Elizabeth, wherein the Plaintiff resides and was assessed.
The essential facts of this case are few and simple. Pursuant to 36 M.R.S.A. § 1381, the tax assessor for the Town of Cape Elizabeth assessed a poll tax for the year 1972 upon Mr. Berry, who was a male resident of Cape Elizabeth between the ages of 20 and 70. Mr. Berry paid the poll tax but…
2Cases cited45 opinions
- Hall v. BealsSupreme Court of the United States · 1969
- United States v. Alaska Steamship Co.Supreme Court of the United States · 1920
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Socialist Labor Party v. GilliganSupreme Court of the United States · 1972
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
40 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Community Federal Savings & Loan Ass'n v. Director of RevenueSupreme Court of Missouri · 1988
- Hodgdon v. CampbellSupreme Judicial Court of Maine · 1980
- Frank v. Assessors of SkowheganSupreme Judicial Court of Maine · 1974
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesSupreme Court of New Jersey · 1986
- National Hearing Aid Centers, Inc. v. SmithSupreme Judicial Court of Maine · 1977
37 more not listed; retrieve them via the Exa API.