Legal Opinion

Maine v. Boston & Maine Railroad

Supreme Judicial Court of Maine

Decided June 21, 1923PublishedCited by 6 opinions

1Opinion of the CourtHanson, J.

This is an action of debt to recover a balance of excise taxes claimed to be due the State from the defendant for the years 191(5, 1917 and 1918, and comes before the court on report on an agreed statement of facts.

From the agreed facts it appears that on the thirtieth day of June, A. D., 1915, and for twelve months prior thereto, the defendant company operated an average total mileage of steam and electric railroads of two thousand three hundred one and ninety one hundreths (2,301.90) miles, two thousand two hundred fifty-one and sixty-nine one hundredths (2,251.69) miles thereof being…

2Cases cited14 opinions

  1. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  2. Providence Bank v. BillingsSupreme Court of the United States · 1830
  3. Home Insurance v. New York StateSupreme Court of the United States · 1890
  4. Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
  5. Pacific Express Co. v. SeibertSupreme Court of the United States · 1892

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3Cited by6 opinions

  1. Railroad Commission v. Texas & New Orleans R.Court of Appeals of Texas · 1931
  2. Mottram v. StateSupreme Judicial Court of Maine · 1967
  3. Kelley v. HalperinSupreme Judicial Court of Maine · 1978
  4. Mississippi State Tax Commission v. BrownMississippi Supreme Court · 1940
  5. State v. York Utilities Co.Supreme Judicial Court of Maine · 1946

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