John P. Squire & Co. v. City of Portland
Supreme Judicial Court of Maine
On report. Appeal by plaintiff. Appeal to the Supreme Judicial Court, Cumberland County, by the plaintiff from the decision of the assessors of the city of Portland refusing to abate a tax for the year 1908, and brought under the provisions of Revised Statutes, chapter 9, section 79. A motion to dismiss the appeal was filed, and the case was then reported to the Law Court on an agreed statement of facts. The case is stated in the opinion.
1Opinion of the CourtCornish, J.
This is an appeal from the decision of the assessors of the city of Portland refusing to abate a tax levied upon the appellant for the year 1908. Under the agreed statement óf facts two questions áre involved, first, whether the appellant can mantain this appeal not having furnished to the assessors a list of its taxable property. Second, whether the property in question was taxable to the appellant on April 1, 1908, as personal property.
1. The appeal is clearly maintainable. R. S., ch. 9, sec. 73, provides that "before making an assessment, the assessors shall give seasonable notice in…
2Cases cited11 opinions
- Bank of Augusta v. EarleSupreme Court of the United States · 1839
- Shaw v. Quincy Mining Co.Supreme Court of the United States · 1892
- Preston v. BriggsSupreme Court of Vermont · 1844
- Baker v. McClurgIllinois Supreme Court · 1902
- Hanrahan v. O'ReillyMassachusetts Supreme Judicial Court · 1869
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3Cited by10 opinions
- State v. Garford Trucking, Inc.Supreme Court of New Jersey · 1950
- Bangor-Hydro Electric Company v. JohnsonSupreme Judicial Court of Maine · 1967
- Webb v. New Haven Theatre Co.Supreme Court of Connecticut · 1913
- Sutton v. FrostSupreme Judicial Court of Maine · 1981
- Cumberland County Power & Light Co. v. Hotel AmbassadorSupreme Judicial Court of Maine · 1936
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