Inhabitants of Oldtown v. Blake
Supreme Judicial Court of Maine
On exceptions. Debt under stat. 1874, c. 232, to recover taxes assessed in the town of Oldtown, in 1880, to the defendant, a resident of Bangor, on property described in the list of assessments of said town, for that year, as follows : "Description. Acres. Value. Dol. Cts.
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On exceptions. Debt under stat. 1874, c. 232, to recover taxes assessed in the town of Oldtown, in 1880, to the defendant, a resident of Bangor, on property described in the list of assessments of said town, for that year, as follows : "Description. Acres. Value. Dol. Cts. "Lot No. 14, Walker tract, 50 100 8 10" "So much of lots 19 and 20, Holland’s plan, east side of Marsh Island, as lies east of Grass Island road, so-called, (except that part occupied by Theodore Jellison, Lucy Gil-man, George Ballard, and B. M. Woodman, and that part taxed to N. Godfrey’s heirs,) and boom, 1500 46 50" 1500…
1Opinion of the CourtSvMONDS, J.
This is an action of debt, brought for the collection of taxes under the act of 1874, c. 232. The defendant was a resident of Bangor, owning real estate in Oldtown. Whether such real estate was improved or not, it was subject to *284assessment for taxes. R. S., c. 6, § § 2, 3, 9, 28,159. The provisions of the statutes of 1821, § 30, (Mass. Stat. March 16,1786, § 7,) in regard to the unimproved lands of non-resident proprietors, under which it was held in Rising v. Granger, 1 Mass. 48, and in Alvord v. Collin, 20 Pick. 426, that the tax was a lien upon the land itself and not a personal charge…
2Cases cited1 opinion
- Commonwealth v. BaileyMassachusetts Supreme Judicial Court · 1804
3Cited by1 opinion
- Oceanic Hotel Co. v. AngellSupreme Judicial Court of Maine · 1948