Hemingway v. Inhabitants of Machias
Supreme Judicial Court of Maine
On Report from Nisi Prius, Shepley, C. J. presiding. Assumpsit. The plaintiff resided in Machias, and was in possession of real estate and of a large quantity of lumber, some oxen and a horse, and several other descriptions of personal property, and he was taxed there for the same, though the whole, both personal and real, was owned by a person resident in Massachusetts. The plaintiff paid the tax under protest, and now brings this action to recover back the money.
1Opinion of the Court
Wells, J., orally.
— The questions discussed by the counsel are, whether the plaintiff' was liable to the taxation, and, if not, whether a recovery can be had in this form of proceeding.
By law, real estate and also some descriptions of personal property, (among which are oxen and horses,) may be assessed to the party in possession. As to the real estate and as to *446the oxen and the horse, it is conceded that the assessment upon the plaintiff was lawful. Whether the assessment for the other sorts of personal property was lawful, it is not necessary, in this action, to decide.
G. Walker, for the…
2Cited by5 opinions
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- Wilhelmine' Dennis Oakes v. Town of RichmondSupreme Judicial Court of Maine · 2023
- Stephan v. DanielsOhio Supreme Court · 1875