Abbott v. Inhabitants of Bangor
Supreme Judicial Court of Maine
On Facts agreed. Assumpsit to recover money paid in discharge of certain taxes assessed in 1866 and in 1867. It was admitted that, on April 1, 1866, and April 1, 1867, and for many years before that time, and ever since, the plaintiff was, and has been an inhabitant of Castine; that at no time during the period named was he an inhabitant of Bangor; that on the first days of April, 1866 and 1867, he was the owner of twenty-four shares of the stock of the First National Bank…
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On Facts agreed. Assumpsit to recover money paid in discharge of certain taxes assessed in 1866 and in 1867. It was admitted that, on April 1, 1866, and April 1, 1867, and for many years before that time, and ever since, the plaintiff was, and has been an inhabitant of Castine; that at no time during the period named was he an inhabitant of Bangor; that on the first days of April, 1866 and 1867, he was the owner of twenty-four shares of the stock of the First National Bank of Bangor, for which he was taxed by the assessors of Bangor, a certain amount named, for State, county and municipal…
1Opinion of the CourtBarrows, J.
The position taken in defence of this action, that the plaintiff paid these taxes voluntarily, and is thereby precluded from maintaining a suit to recover the same, cannot be deemed tenable upon the facts presented by the agreed statement. See, on this point, Preston v. *313Boston, 12 Pick., 7, the doctrine of which is recognized as sound by Siiepley, J., in Smith v. Readfield, 27 Maine, 145.
Nor does it appear that the tax of 1866 can be defended as legally assessed under c. 193 of the laws of 1863, which authorizes the assessment, in the place where the bank is located or transacts its business,…
2Cited by1 opinion
- Knight v. TrippCalifornia Supreme Court · 1898