Inhabitants of Williamsburg v. Lord
Supreme Judicial Court of Maine
Reported from Nisi Erius, Cutting, J., presiding. Writ oe Entry to recover possession of certain lots of A land in Williamsburg, which demandants claim have been forfeited for non-payment of taxes. Several questions which arose from the evidence as reported were argued. The facts bearing upon the points determined sufficiently appear from the opinion of the Court.
1Opinion of the Court
The opinion of the Court was drawn up by
Cutting, J.
This is a real action to recover possession of certain lots of land claimed to have been forfeited for the non-payment of taxes assessed in 1854.
The demandants, in order to prevail, must show a strict compliance with the law both in the assessment and subse*600quent proceedings of their collector and treasurer, unless the tenant is precluded from offering any defence by force •of R. S. of 1857, c. 6, § 115, which provides that — "no person shall be entitled to commence, maintain or defend any action or suit in law or equity, on any ground…
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