City of Rockland v. Farnsworth
Supreme Judicial Court of Maine
On report. Judgment for the plaintiff for $655.00 and interest from December 1, 1910. This is an action of debt brought by the City of Rockland against Lucy C. Farnsworth as executrix of last will and testament of James R. Farnsworth, who resided in said Rockland at the time of his decease, to recover for taxes assessed against her for the years of 1907, 1908 and 1909, amounting to $670.00. Plea, general issue.
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On report. Judgment for the plaintiff for $655.00 and interest from December 1, 1910. This is an action of debt brought by the City of Rockland against Lucy C. Farnsworth as executrix of last will and testament of James R. Farnsworth, who resided in said Rockland at the time of his decease, to recover for taxes assessed against her for the years of 1907, 1908 and 1909, amounting to $670.00. Plea, general issue. At the conclusion of the evidence, the case was reported to the Law Court for determination, upon so much of the evidence as may be legally admissible. The case is stated in the…
1Opinion of the CourtCornish, J.
Action of debt to recover the State, county and city taxes of 1907, 1908 and 1909, alleged to have been duly assessed against the defendant, as representative of the estate of James R. Farnsworth, deceased.
As was said by this court in the recent cas.e of Greenville v. Blair, 104 Maine, 444: “This not being a case where the defendant’s *317person or property is levied upon by direct warrant from the assessors, but being, instead, an action for the tax, the action will not be defeated by any mere irregularities in the election of assessors or collector, or in the assessment itself, but only by such…
2Cases cited1 opinion
- Noyes v. HaleMassachusetts Supreme Judicial Court · 1884
3Cited by7 opinions
- Inhabitants of Town of Owls Head v. DodgeSupreme Judicial Court of Maine · 1956
- Pendleton v. BriggsSupreme Court of Rhode Island · 1915
- Perry v. Inhabitants of Town of LincolnvilleSupreme Judicial Court of Maine · 1953
- City of Detroit v. StaffordMichigan Supreme Court · 1948
- Inhabitants of Bucksport v. SwazeySupreme Judicial Court of Maine · 1933
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