Maine Reports; Cases Argued and Determined in the Supreme Judicial Court of Maine Volume 108

Maine Reports; Cases Argued and Determined in the Supreme Judicial Court of Maine Volume 108

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1912 edition. Excerpt: ... assessed against the property by the town of Orono in which the University of Maine is located. Held: 1. That the fraternity is neither a literary nor a scientific institution and therefore was not exempt from taxation under the provisions of Revised Statutes, chapter 9, section 6, paragraph II. 2. That being in possession of the property on the first day of April in the years 1907 and 1908, the fraternity, under the provisions of Revised Statutes, chapter 9, section 6, was liable for the taxes assessed against the property for those years. On report. Judgment for plaintiffs. Action of debt to recover taxes assessed against the defendant for the years 1907 and 1908. Reported to the Law Court on an agreed statement of facts with the stipulation that if "the action is maintainable, judgment is to be entered for the plaintiffs for the sum of $167.92, without interest or costs;" otherwise plaintiff to be nonsuited. The case is stated in the opinion. George E. Thompson, for plaintiffs. Lawrence V. Jones, for defendant. Srrrmc: EMERY, C. J., SPEAR, KING, Bum, HALEY, JJ. HALEY, J. This is an action of debt, brought by the inhabitants of the town of Orono for taxes assessed for the years 1907 and 1908. It is admitted that the assessment of the taxes and all the proceedings connected therewith are regular in form. The defendant denies its liability, claiming that the property taxed is exempt from taxation by R. S., chap. 9, sec. 6, paragraph II, which exempts from taxation, "the real estate of all literary and scientific institutions occupied by them for their own purposes or by any officer thereof as a residence." The building upon which the taxes were assessed was constructed by the Maine State College, now known as the...show more

Product details

  • Paperback | 216 pages
  • 189 x 246 x 12mm | 395g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236976665
  • 9781236976666