City of Rockland v. Ulmer
Supreme Judicial Court of Maine
On report. This was a statutory action of debt to recover a tax of the defendant, an inhabitant of Rockland, assessed for 1888, and amounting to three hundred and eighteen dollars, with interest from October 15, 1888. The writ is dated August 29, 1890. The plaintiff admitted, at the argument, that an abatement of twelve dollars from the tax had been allowed the defendant after application to the county commissioners; and, also, consented to waive all right to recover, in…
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On report. This was a statutory action of debt to recover a tax of the defendant, an inhabitant of Rockland, assessed for 1888, and amounting to three hundred and eighteen dollars, with interest from October 15, 1888. The writ is dated August 29, 1890. The plaintiff admitted, at the argument, that an abatement of twelve dollars from the tax had been allowed the defendant after application to the county commissioners; and, also, consented to waive all right to recover, in this action, thirteen dollars and fifteen cents as the defendant’s proportion of the sum raised in reduction of the debt on…
1Opinion of the CourtEmery, J.
The city of Rockland has brought this action of debt under R. S., ch. 6, § 175, to recover the State, county and city taxes-assessed against the defendant for the year 1888 by the tax assessors of Rockland. The defendant concedes his liability to be taxed that year as an inhabitant and property owner in Rockland, but makes some objections to the mode of the assessment which he claims should bar recovery in whole or in paid.
I. The assessors of taxes did not make three separate valuations and assessments, one for each tax, State, county and municipal, but made only one valuation, and then…
2Cited by10 opinions
- St. Louis & San Francisco Railway Co. v. GracySupreme Court of Missouri · 1895
- Inhabitants of Milo v. Milo Water Co.Supreme Judicial Court of Maine · 1932
- State ex rel. Hudson v. CarrSupreme Court of Missouri · 1903
- Haynes v. StateCourt of Appeals of Texas · 1906
- State ex rel. Teare v. DunganSupreme Court of Missouri · 1915
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