Lehigh Cement Co. v. David Quinn, in his capacity as Tax Assessor of the City of Providence, Rhode Island

OPINION

Chief Justice Suttell,

for the Court.

It is said that the only things of which we can be certain are death and taxes, 1 neither one of which is embraced with great enthusiasm. But whereas the former is an immutable law of nature, the latter is most decidedly a human creation. Although most persons accept-the necessity of paying taxes, no one relishes paying more than his or her fair share, mhch less paying taxes for which he or she has been erroneously assessed. Such is the situation-in which the plaintiff, Lehigh. Cement Co, (Lehigh or plaintiff) finds itself. Lehigh filed suit against…