City of Augusta v. North
Supreme Judicial Court of Maine
On REPORT. Assumpsit to recover $4,170.50 for taxes assessed to the defendants, as commissioners of the sinking fund of the Ken. & Port!. Railroad Company, under Public Laws of 1868, c. 160. The defendants relied upon Public Laws of 1869, c. 63. Public Laws of 1869, c. 63, § 2, is in violation of the constitution of this State, art. 1, § 11. The tax having been duly assessed and committed, a liability on the part of the defendants to pay it, was thereby created; and when the…
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On REPORT. Assumpsit to recover $4,170.50 for taxes assessed to the defendants, as commissioners of the sinking fund of the Ken. & Port!. Railroad Company, under Public Laws of 1868, c. 160. The defendants relied upon Public Laws of 1869, c. 63. Public Laws of 1869, c. 63, § 2, is in violation of the constitution of this State, art. 1, § 11. The tax having been duly assessed and committed, a liability on the part of the defendants to pay it, was thereby created; and when the liability became fixed, the tax had become a debt from the defendants to the plaintiff. A tax is a debt sui generis,…
1Opinion of the CourtAppieton, C. J.
By an act approved Feb. 17, 1868, c. 160, personal estate, held as a trust fund, was made liable to taxation.
By virtue of that statute, the tax in question was duly assessed to the defendants as commissioners of the sinking fund of -the Ken. & Portl. llailroad Co., and the lists were seasonably committed to the collector for collection.
The act approved March 12, 1869, c. 63, repeals c. 160 of the preceding year, under and by virtue of which the tax in dispute was assessed. By § 8 the act took effect when approved.
By § 2, “ No proceedings under the act hereby repealed shall be hereafter…
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