Inhabitants of Cape Elizabeth v. Skillin
Supreme Judicial Court of Maine
On report on agreed statement of facts from superior court. This was an action of debt brought under the statute for the collection of state, county and town taxes in the town of Cape Elizabeth for the year 1879. No question was raised as to the form of the action or the legality of the assessment of the tax.
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On report on agreed statement of facts from superior court. This was an action of debt brought under the statute for the collection of state, county and town taxes in the town of Cape Elizabeth for the year 1879. No question was raised as to the form of the action or the legality of the assessment of the tax. It was admitted that subsequent to the assessment of the tax said Skillin was, in the insolvent court for Cumberland county, duly adjudged to be an insolvent debtor on his own petition and was, before this action was brought, granted his discharge in due form. This discharge was pleaded…
1Opinion of the CourtEmery, J.
The question is, whether, in enacting the insolvency statute, and providing for the release of the honest insolvent, "from all debts, claims, liabilities and demands which were or might have been proved against his estate in insolvency,” the legislature intended to release him from paying the arrearages of his just taxes for the support of the government.
We think the legislature did not so intend. It is a settled rule of statute construction, that the government is not bound by the words of a statute tending to restrain, or diminish any powers, rights or interests, unless it is named therein,…
2Cases cited1 opinion
- United States v. HerronSupreme Court of the United States · 1874
3Cited by5 opinions
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- State v. CrommettSupreme Judicial Court of Maine · 1955
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- Doc v. PucSupreme Judicial Court of Maine · 2009