Maine Lumber Co. v. Inhabitants of Mechanic Falls

On report. These appeals by taxpayers from abatements of tax by county commissioners to the Superior Court present identical questions of law on like facts. For convenience we will refer to one case. The sole issue raised on report is “whether or not, on the Record, *348the County Commissioners had jurisdiction to consider the Appeal from the refusal of the Assessors to make an abatement.” For appeal, see R. S., c. 91-A, §§ 50-55; for report, see Rule 72, Maine Rules of Civil Procedure.

The taxpayer applied to the assessors of the town of Mechanic Falls for an abatement from the 1960 assessment.…