Dyar v. Farmington Village Corp.
Supreme Judicial Court of Maine
JBill in equity. The petitioners allege that they are inhabitants of the town of Farmington, and residents in that part of said town included within the limits of the “Farmington Tillage corporation,” and owners of property therein subject to taxation for certain specified purposes set forth in the act of incorporation, approved February 24, 1860, to which act they refer and produce in court.
Read the full summary
JBill in equity. The petitioners allege that they are inhabitants of the town of Farmington, and residents in that part of said town included within the limits of the “Farmington Tillage corporation,” and owners of property therein subject to taxation for certain specified purposes set forth in the act of incorporation, approved February 24, 1860, to which act they refer and produce in court. That by an act of the legislature of the state of Maine, passed February 1, 1870, the Androscoggin railroad company were authorized to extend their railroad from some point on the westerly side of Sandy…
1Opinion of the CourtWalton, J.
This is a' bill in equity asking the court to enjoin the Farmington Village corporation from the assessment of a tax to pay in part for an extension of the Androscoggin railroad. We think the injunction prayed for should be granted.
One portion of the real estate of a town cannot be burdened with a tax from which the remainder is exempt. We use the word tax in its legal sense, meaning an assessment for a public purpose. Assessments for local improvements, such as drains and sewers and the like, are not, properly speaking, taxes. Of such assessments we shall speak hereafter. We now confine…
2Cases cited1 opinion
- McCormack v. PatchinSupreme Court of Missouri · 1873
3Cited by14 opinions
- Gilmore v. HentigSupreme Court of Kansas · 1885
- Martin v. TylerNorth Dakota Supreme Court · 1894
- Common Cause v. StateSupreme Judicial Court of Maine · 1983
- Board of Commissioners v. State ex rel. ShieldsIndiana Supreme Court · 1900
- Hutchinson v. Ozark Land Co.Supreme Court of Arkansas · 1893
9 more not listed; retrieve them via the Exa API.