82 Me. 188 | Me. | 1889
Debt for a tax. The defendant was domiciled in plaintiff city and liable to taxation there. A tax was laid upon specific parcels of defendant’s real estate valued at $1,100, which it promptly paid, and upon “aqueducts, pipes, conduits, pumps and other personal property, including money on hand or at interest,” valued in gross at $30,000. To recover the tax assessed and laid upon the last item of valuation and interest thereon this suit was wrought.
I. This is not the case of a tax-payer not domiciled within the jurisdiction of the assessors who laid the tax, and not liable to be assessed for a personal tax at all, as in Briggs v. Lewiston, 29 Maine, 472; and Hathaway v. Addison, 48 Maine, 440, and Martin v. Portland, 81 Maine, 293, and Preston v. Boston, 12 Pick. 7, or, if within their jurisdiction not liable to taxation, as in Sumner v. First Parish in Dorchester, 4 Pick. 361, and Dunnell Mfg. Co. v. Pawtucket, 7 Gray, 277, and Massachusetts Genl. Hospital v. Somerville, 101 Mass. 319, or as in Torrey v. Millbury, 21 Pick. 64, where a part of the assessment was laid without authority of law and could be distinguished; but rather a case of over-valuation, as Stickney v. Bangor, 30 Maine, 404, and Hemingway v. Machias, 33 Maine, 445, and Gilpatrick v. Saco, 57 Maine, 277, and Waite v. Princeton, 66 Maine, 225, and Bath v. Whitmore, 79 Maine, 182, and Osborn v. Danvers, 6 Pick. 98, where a resident of Danvers sued to recover back a tax laid upon personal property invested in business in another state, and the court held that the action could not be maintained, because it was a case of over-valuation, and that the only remedy was under a statute similar to ours, providing a method to procure an abatement.
The law is clearly stated in Howe v. Boston, 7 Cush. pp. 273 and 275. The court says : “We consider the rule well settled in this commonwealth, that, where a party is rightfully taxed for any personal or any real estate, his remedy and his only remedy for an excess of taxation is by application for abatement. * * * But, on the other hand, if a person not legally liable to be taxed in a city or town is nevertheless assessed there, then the assessment is regarded as wholly void. * * * Personal estate
How do these doctrines affect the case at bar? Clearly the intention of the assessors was to lay the tax in question upon personal property only. They had already assessed defendant’s real estate separately. If the assessment were upon personal property alone, it would not be contended by defendant’s counsel that the assessment would be insufficient to support the plaintiff’s action. Tobey v. Wareham, 2 Allen, 594; Noyes v. Hale, 137 Mass. 266 ; Bemis v. Caldwell, 143 Mass. 299.
The assessment specifies, at least, some personal property liable to taxation; and was, therefore, legally laid, as a tax, upon that class of property. If the assessment was too large, for any reason, either from including property that the defendant did not own, or that was exempt from taxation, or that could not be lawfully
What matters it, whether “aqueducts, conduits, etc.,” are real estate under the doctrines of Hall v. Benton, 69 Maine, 346, and Kittery v. Portsmouth Bridge Co., 78 Maine, 93; or whether they are exempt from taxation under R. S., c. 6, § 6, Par. X, because used by the city for the extinguishment of fires without charge ? In either case, when classed with personal property subject to taxation, under a valuation in solido, the result must be an overvaluation, — a valuation larger than can be justly placed upon the property liable to taxation. In such case abatement proceedings alone can fairly apportion what tax shall be paid and what remitted. If the defense, in this case, should prevail, injustice would be the result; for the court cannot know what portion of the tax should be paid and what remitted.
Where forfeitures are claimed for the non-payment of taxes, the most exact compliance with the law must be observed; but when taxes are sued for and the defendant is only asked to share his just proportion of the public burdens, the most liberal construction and consideration should be given to procedure in the assessment of taxes. Cressey v. Parks, 76 Maine, 632, 634.
II. R. S., c. 6, § 120, provides: “Towns at their annual meetings may determine when the lists named in § 97 shall be committed, and when their taxes shall be payable, and that interest shall be collected thereafter.” Section 121 provides : “The rate of such interest, not exceeding one per cent a month, shall be specified in the vote, and shall be added to and become a part of the taxes.”
So far, the statute seems plain ; but, when applied to cities under authority of R. S., c. 1, § 6, that provides, in the construction of statutes, “the word town includes cities and plantations, unless otherwise expressed or implied,” the intent of the legislature is not plain, and the practical application of the statute becomes difficult. Towns may act under the statute, at their annual town meetings when town officers are chosen and sufficient money is raised by vote to meet the necessary expenditures for the ensuing municipal year, and all other prudential affairs of the town are
R. S., of 1871, c. 6, § 93, provided: “Towns, at their annual meetings, may determine when their taxes shall be payable, and that interest shall be collected after that time.” In 1876, this statute was made to include cities; chap. 92 provided: “Whenever a city or town has fixed a time within which taxes assessed therein shall be paid, such city, by its council, and such town at the meeting when money is appropriated or raised, may vote that on all taxes remaining unpaid after a certain time, interest shall be paid at a specified rate, not exceeding one per centum per month, and the interest accruing under such vote or votes shall be added to and be a part of such taxes.”
In 1880, the legislature, without referring to the act of 1876, amended § 93 of R. 3., of 1871, so that it should read as § 120 of R. 3., now roads. The commissioner in his revision added § 121 and indicated in the marginal note that it contained the enactment of 1876. Ilis revision went to the legislature, bearing the marginal note, and after being considered by a committee was finally enacted and the old statutes repealed. So it appears that no change in the law ivas intended, and, if sufficient; phraseology remains in the statute, by fair construction, to give it the force intended by the legislature, it should be done.
The statute authorizes towns, at their annual meetings when the necessary levies for taxes are voted, to determine when the taxes shall become payable, and what interest shall thereafter accrue. In applying this statute to cities, the expressed limitations in it should he imposed, so far as they can be. City councils, after obtaining the estimates of the necessary expenditures for the municipal year, vote to raise the money to be assessed precisely as towns do at their annual meetings; and the same reasons apply with equal force to both, requiring them to then determine, if at all, when the taxes shall become payable, and what rate of interest thereafter shall accrue. The subject matter is
In the case at bar, the vote as to interest, touching the taxes in suit, in no respect complies with the requirements of the statute, and is therefore null.
Judgment for plaintiff for the tax only, $676.00, with interest from date of the writ.