Inhabitants of Bucksport v. Swazey

This action of debt for taxes is reported to this Court for final determination. The case stated includes facts agreed upon and a transcript of testimony. Judgment is to be rendered on so much of the evidence as is legally admissible.

The defendant is sued for a tax amounting to $432.58 assessed in the plaintiff town in 1931 upon his real estate, and also for a tax of $27.40 for that year assessed upon land which his father, John M. Swazey, then deceased, had formerly owned. He attacks the sufficiency of the assessments and attempts to avoid payment of the taxes by showing an undervaluation of…