Portland Terminal Co. v. City of Portland

On exceptions. The appellant is a corporation, organized under the laws of Maine, having its principal place of business in Portland, and on April 1, 1929 was operating and has since continued to operate a railroad in this state. It was the owner on April 1, 1929 of certain, land and buildings located in Portland and subject to taxation therein under the provisions of Sec. 4, Chap. 10, R. S. 1916, which reads :

“The buildings of every railroad corporation or association, whether within or without the located right of way, and its lands and fixtures outside of its located right of way, are…