Ewing v. Tax Assessors of Town of Jamestown, No. 10014
| Court | United States State Supreme Court of Rhode Island |
| Writing for the Court | CONDON |
| Citation | 90 R.I. 86,155 A.2d 61 |
| Parties | Anne Ashton EWING v. TAX ASSESSORS OF TOWN OF JAMESTOWN. Ex. |
| Docket Number | No. 10014 |
| Decision Date | 30 October 1959 |
Page 61
v.
TAX ASSESSORS OF TOWN OF JAMESTOWN.
Page 62
[90 R.I. 91] Sheffield & Harvey, Newport, for petitioner.
Letts & Quinn, Daniel J. Murray, Providence, for respondents.
[90 R.I. 87] CONDON, Chief Justice.
This is a petition for relief from assessment of taxes which was filed in the superior court in accordance with the provisions of General Laws 1956, § 44-5-26. The case is here on the respondents' bill of exceptions to that court's denial of their motion to dismiss the petition for lack of jurisdiction. In this court the petitioner moved to dismiss the bill of exceptions on the ground that it was premature. After a hearing thereon we denied the motion, without prejudice however to the right of the petitioner to renew it at the hearing on the merits. She has availed herself of that right so that the first question to be considered here is whether the respondents have brought their bill of exceptions prematurely.
The taxes in question were assessed as of December 31, 1957 and were due and payable in full without penalty on or before December 31, 1958. However, the resolution passed at the town meeting imposing the tax further provided that the taxpayer could elect to pay the tax in quarterly installments by paying the first installment on or before August 30, 1958. The petitioner did not make such election but paid the tax assessed against her in full on September 20, 1958, and thereafter on January 8, 1959 filed the instant petition for relief in the superior court.
In support of their motion to dismiss, respondents contend that the petition was filed too late, since more than three months had elapsed after the first installment of taxes was due on August 30, 1958, and therefore the superior court was without jurisdiction. The petitioner contends [90 R.I. 88] that since she did not avail herself of the option to pay her taxes in quarterly installments but paid them in full before December 31, 1958, the three months period began to run from that date. The respondents reply that this was a misconstruction of the intent of G.L.1956, § 44-5-26.
The trial justice rejected respondents' construction of the statute and denied their motion. In other words he decided that in the circumstances petitioner had complied with the provisions thereof and therefore the court had jurisdiction. The petitioner contends that respondents' claim of a right of review of such decision is contrary to the rule laid down in Troy v. Providence Journal Co., 43 R.I. 22, 109 A. 705, namely,...
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Chang v. University of Rhode Island, 76-43-M
...323, 76 L.Ed. 704, 708 (1932); Bristol County Water Co. v. Public Util. Comm'n, R.I., 363 A.2d 444, 447 (1976); Ewing v. Tax Assessors, 90 R.I. 86, 90, 155 A.2d 61, 63 (1959). Clearly, therefore, the general language of § 28-5-5 does not create substantive rights in persons expressly and sp......
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O'Brien v. Costello, 10741
...is otherwise when special and unusual circumstances are present which affect matters of public policy and interest. Ewing v. Tax Assessors, 90 R.I. 86, 155 A.2d 61; Atlantic Refining Co. v. Director of Public Works, R.I., 200 A.2d 580. Costello asks that we dismiss the proceedings in the su......
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St. Clare Home v. Donnelly, 74-313-A
...if a construction can be legitimately found which will give force to and preserve all the words of the statute. Ewing v. Tax Assessors, 90 R.I. 86, 90, 155 A.2d 61, 63 (1959); Black, Construction and Interpretation of Laws § 60 at 165 (2d ed. The city argues that the instant case is control......
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Calore Rigging Corp. v. Sterling Engineering & Const. Co., 550-A
...or injurious consequences warrant. Atlantic Refining Co. v. Director of Public Works, 98 R.I. 167, 200 A.2d 580; Ewing v. Tax Assessors, 90 R.I. 86, 155 A.2d 61; McAuslan v. McAuslan, 34 R.I. 462, 83 A. In this case, the determination appealed from, read literally, is interlocutory, rather ......
-
Chang v. University of Rhode Island, No. 76-43-M
...323, 76 L.Ed. 704, 708 (1932); Bristol County Water Co. v. Public Util. Comm'n, R.I., 363 A.2d 444, 447 (1976); Ewing v. Tax Assessors, 90 R.I. 86, 90, 155 A.2d 61, 63 (1959). Clearly, therefore, the general language of § 28-5-5 does not create substantive rights in persons expressly and sp......
-
St. Clare Home v. Donnelly, No. 74-313-A
...if a construction can be legitimately found which will give force to and preserve all the words of the statute. Ewing v. Tax Assessors, 90 R.I. 86, 90, 155 A.2d 61, 63 (1959); Black, Construction and Interpretation of Laws § 60 at 165 (2d ed. The city argues that the instant case is control......
-
O'Brien v. Costello, No. 10741
...is otherwise when special and unusual circumstances are present which affect matters of public policy and interest. Ewing v. Tax Assessors, 90 R.I. 86, 155 A.2d 61; Atlantic Refining Co. v. Director of Public Works, R.I., 200 A.2d 580. Costello asks that we dismiss the proceedings in the su......
-
Calore Rigging Corp. v. Sterling Engineering & Const. Co., No. 550-A
...or injurious consequences warrant. Atlantic Refining Co. v. Director of Public Works, 98 R.I. 167, 200 A.2d 580; Ewing v. Tax Assessors, 90 R.I. 86, 155 A.2d 61; McAuslan v. McAuslan, 34 R.I. 462, 83 A. In this case, the determination appealed from, read literally, is interlocutory, rather ......