Mexican Petroleum Corp. v. City of South Portland
Supreme Judicial Court of Maine
On appeal. This is an appeal by the Mexican Petroleum Corporation from a decision of the Assessors of the city of South Portland in refusing to grant an abatement of a tax laid by said assessors on the “stock-in-trade” of the said Mexican Petroleum Corporation on April 1, 1920, which stock in trade consisted of oil in the tanks of said corporation located in said South Portland on land owned by said corporation.
Read the full summary
On appeal. This is an appeal by the Mexican Petroleum Corporation from a decision of the Assessors of the city of South Portland in refusing to grant an abatement of a tax laid by said assessors on the “stock-in-trade” of the said Mexican Petroleum Corporation on April 1, 1920, which stock in trade consisted of oil in the tanks of said corporation located in said South Portland on land owned by said corporation. The case was taken to the Law Court on an agreed statement of facts with stipulations, that if said tax was legally assessed, judgment for defendant for $1,399.20, with interest from…
1Opinion of the CourtCornish, C. J.
This is an appeal from the decision of the assessors of the defendant city refusing to abate the taxes assessed against the plaintiff for the year 1920, and comes before the Law Court on an agreed statement of facts. The following excerpts from that statement give all that is material for the decision of the case, viz.:
“On the first day of April, A. D. 1920, the day on which the petitioner was assessed for the tax appealed from, the petitioner was a corporation duly organized under the laws of the State of Maine; its principal office as provided in its charter was located in the City of…
2Cases cited7 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Low v. AustinSupreme Court of the United States · 1872
- May v. New OrleansSupreme Court of the United States · 1900
- Askren v. Continental Oil Co.Supreme Court of the United States · 1920
- In re HarmonU.S. Circuit Court for the District of Northern Mississippi · 1890
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Stanton & Sons v. County of Los AngelesCalifornia Court of Appeal · 1947
- Great Northern Railway Co. v. StateWashington Supreme Court · 1939
- Tres Ritos Ranch Co. v. AbbottNew Mexico Supreme Court · 1940
- American Smelting & Refining Co. v. County of Contra CostaCalifornia Court of Appeal · 1969
- Mexican Petroleum Corp. of Louisiana, Inc. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1931
10 more not listed; retrieve them via the Exa API.