Gilpatrick v. Inhabitants of Saco
Supreme Judicial Court of Maine
On report. Assumpsit to recover taxes claimed to have been illegally assessed in 1866. The taxes were paid under protest. The only questions raised and the material facts relating thereto, are sufficiently stated in the opinion. * That the cases referring to application for abatement were unlike the case at bar. The act of 1865, c. 319, not designed to repeal R. S. c. 6, § 53, and act of 1862, c. 318, so far as they made the list “ a rule ” and to be “ taken as true.”
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On report. Assumpsit to recover taxes claimed to have been illegally assessed in 1866. The taxes were paid under protest. The only questions raised and the material facts relating thereto, are sufficiently stated in the opinion. * That the cases referring to application for abatement were unlike the case at bar. The act of 1865, c. 319, not designed to repeal R. S. c. 6, § 53, and act of 1862, c. 318, so far as they made the list “ a rule ” and to be “ taken as true.” It simply meant that if the assessors discovered that the tax-payer had other specific property not on the list, and that his…
1Opinion of the CourtAppleton, C. J.
By R. S. of 1857, c. 6, § 51, the assessors are to notify the inhabitants “ to bring in to them true and perfect lists of their polls, and all them estates, real and personal, not by law exempt from attachment,” &c.
By § 53, “ the assessors, or either of them, may require the person presenting such list to make oath to its truth . . . and such list, being exhibited on oath, shall be the rule for that person’s proportion of tax.”
By chapter 138, § 1, approved March 19, 1862, the 53d section of c. 6 is so far modified “ that such lists being exhibited on oath shall be taken as true,” unless the…
2Cited by9 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Berry v. DaigleSupreme Judicial Court of Maine · 1974
- Mackin v. Taylor County CourtWest Virginia Supreme Court · 1893
- Olympia Water Works v. Thurston CountyWashington Supreme Court · 1896
- Mohave County v. StephensArizona Supreme Court · 1915
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