Camp Emoh Associates v. Inhabitants of Lyman

The plaintiff corporation was organized July 25, 1929, under Chapter 62 of the Revised Statutes, 1916 (Chap. 70, 1930). It has no capital stock, and no provision for making dividends and profits. In 1930 it owned real estate in the town of Lyman. It appears to have had no other property.

In assessing the general property for the support of government, the Lyman assessors laid a tax against defendant’s realty, that it might bear a proportionate share of the common burden. The tax was computed on a valuation of $13,500.00. The assessment itself was $607.50. The property was sold for delinquency,…