City of Rockland v. Farnsworth
Supreme Judicial Court of Maine
On Exceptions by Defendant. This was an action of debt to recover the sum of twelve hundred and sixty dollars, the amount of a tax assessed in the city of Rockland for the year 1894 upon the personal estate of the defendant, together with interest thereon from October 15th of that year at the rate of eight per cent. The tax upon defendant’s real estate had been paid prior to the commencement of this action.
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On Exceptions by Defendant. This was an action of debt to recover the sum of twelve hundred and sixty dollars, the amount of a tax assessed in the city of Rockland for the year 1894 upon the personal estate of the defendant, together with interest thereon from October 15th of that year at the rate of eight per cent. The tax upon defendant’s real estate had been paid prior to the commencement of this action. The plea was the general issue with a brief statement setting forth that she was an inhabitant of the town of Camden and had been such inhabitant since some time in the month of March, A.…
1Opinion of the CourtHaskell, J.
The issue to the jury was whether the defendant .was a resident of Rockland April 1, 1894, so as to be there taxable. Plaintiff read in evidence, as tending to show defendant’s residence in Rockland, April 1, 1894, a writ dated November 27, 1894, by her against a stranger to this suit, wherein she described herself as “of Rockland.” To the admission of this writ defendant has exception.
The writ could only have been admissible as an admission of the fact of residence at its date. If competent for that purpose, it might tend to show the same residence on the preceding April. Its competency must…
2Cases cited2 opinions
- Elliott v. HaydenMassachusetts Supreme Judicial Court · 1870
- Dennie v. WilliamsMassachusetts Supreme Judicial Court · 1883
3Cited by5 opinions
- Mitchell v. MitchellSupreme Judicial Court of Maine · 1940
- Anderson v. TwayCourt of Appeals for the Sixth Circuit · 1944
- Anderson v. TwayCourt of Appeals for the Sixth Circuit · 1944
- Bonura v. DavidsonLouisiana Court of Appeal · 1919
- Succession of LabosterieLouisiana Court of Appeal · 1916