Farnsworth Co. v. Inhabitants of Lisbon

Farnsworth Company v. Inhabitants of Lisbon

Farnsworth Co. v. Inhabitants of Lisbon, 62 Me. 451 (1873)

Court: Supreme Judicial Court of Maine · State Highest Courts
Decided: July 1, 1873
Citations: 62 Me. 451

Cited by 2

Headnotes

Constitutional Law. Taxes. Towns. The statutes, assuming to delegate to towns the power of determining whether or not certain manufacturing corporations therein shall he exempted from taxation, are unconstitutional and void.

Summary

On pacts agreed. The town of Lisbon, at a legal meeting, holden March 7, 1864, voted to exempt the plaintiff corporation, by name, from taxation, for the term of ten years, agreeably to the provisions of the act approved April 1,1859, c. 91; but in 1869 the assessors of Lisbon assessed a tax of $1404.20 upon the property of the plaintiffs, which they paid under duress and protest, and then brought this suit for its recovery, submitting the question of the legality of its imposition to this court, upon a report of the facts.

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Opinion of the Court

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Rescript.

Judgment for defendants, upon the ground that the statute authorizing towns to exempt manufacturing corporations from taxation is unconstitutional and void, as this court recently decided in Brewer Brick Company against the Inhabitants of Brewer, ante, 62, to which the parties and their counsel are referred, for a more full statement of the grounds and reasons on which the decision is based.

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Cited by 2 cases

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State Highest Courts2

Relies on it most ⓘ

Common Cause v. State455 A.2d 1 (Me. 1983)
Ex Parte Francis165 S.W. 147 (Tex. Crim. App. 1914) · Dissent

Most recent

Common Cause v. State455 A.2d 1 (Me. 1983)
Ex Parte Francis165 S.W. 147 (Tex. Crim. App. 1914) · Dissent

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