Holbrook Island Sanctuary v. Inhabitants of Town of Brooksville

• Decision Date: 16 November 1965
• Citation: 214 A.2d 660,161 Me. 476
• Parties: HOLBROOK ISLAND SANCTUARY v. The INHABITANTS OF the TOWN OF BROOKSVILLE et al.
• Court: Maine Supreme Court

Page 660

214 A.2d 660

161 Me. 476

HOLBROOK ISLAND SANCTUARY v. The INHABITANTS OF the TOWN OF BROOKSVILLE et al.

Supreme Judicial Court of Maine.

Nov. 16, 1965.

Hale & Hamlin, by Atherton Fuller, Ellsworth, for plaintiff.

Eaton, Peabody, Bradford & Veague, by Arnold L. Veague, Bangor, for defendants.

Before WILLIAMSON, C. J., and WEBBER, TAPLEY, MARDEN and RUDMAN, JJ.

WILLIAMSON, Chief Justice.

This is a complaint for a declaratory judgment and other relief designed to establish whether plaintiff's real estate used as a wildlife sanctuary is exempt from taxation by statute. R.S.1954, c. 91-A, § 10-II (now 36 M.R.S.A. § 652). ¹ The plaintiff Holbrook Island Sanctuary is a corporation without capital stock organized under R.S. c. 54, § 1 (now 13 M.R.S.A. § 901) 'or for any * * * scientific, * * * charitable, * * * or benevolent purpose; * * *.'

The defendants are the Inhabitants of the Town of Brooksville, and the assessors and tax collector of the town for the year 1963. While the action in terms tests the assessment and taxation of the real estate in 1963, the purpose is to determine its taxable status as well for the future under like laws and like circumstances. In the Superior Court the defendants moved to dismiss the complaint on two grounds: First, that plaintiff had not filed a true and perfect list of all its assets, real and personal, not by law exempt from taxation on April 1, 1963; and secondly, that there is no allegation of a written request for abatement or denial of application for abatement. R.S.1954, c. 91-A, §§ 34, 48 (now 36 M.R.S.A. §§ 706, 841).

The motion was dismissed and subsequently the parties joined in an agreed statement of facts and a request granted in the Superior Court that the case be reported to the Law Court for 'such decision as the rights of the parties require.' We consider that the defendants in agreeing to a report of the case waived any claim of error in the refusal of the Court to dismiss the complaint.

The case is before us on the merits, not on appeal from adverse rulings below. No jurisdictional issue was raised by the motion, which indeed begs the very question whether the property was exempt from taxation. If exempt, there was no necessity of filing the list and seeking an abatement, or of paying the tax and then suing to recover, although such procedures have been followed. Stockman v. City of South Portland, 147 Me. 376, 87 A.2d 679 (recovery of taxes paid); Green Acre Baha'i Inst. v. Town of Eliot, 150 Me. 350, 110 A.2d 581; 159 Me. 395, 193 A.2d 564 (denial of abatement).

We need not consider what interest the assessors of 1963 and the tax collector of 1963 presently have in the case. It is sufficient that the defendant town has an interest. Counsel at oral argument agreed that the taxes for 1963, 1964, [161 Me. 479] and 1965 will be governed by our decision. The action comes within the principles governing declaratory judgments. R.S.1954, c. 107, § 50 et seq (now 14 M.R.S.A. § 5951 et seq). See Borchard, Declaratory Judgments (2d ed. 1941) p. 844.

From the agreed statement of facts we find:

The corporate purposes of Holbrook Island Sanctuary, as amended in January 1963, are:

'Charitable, educational and benevolent purposes, to wit: to acquire by gift, purchase, lease or otherwise real estate within the State of Maine and personal property; to set aside an area or areas to devote the same to the preservation and protection of and the prevention of cruelty to such wild birds and beasts as may come thereon; to maintain facilities for their feeding and shelter; to preserve the unspoiled natural beauty of said areas; to expend moneys for the prevention of cruelty to animals, for the furtherance of humane education and for any or all other purposes connected therewith which shall be conducive to the welfare of animals and wildlife, whether on land owned by the corporation or not; to accept gifts of personal property; to accept and receive donations of money, general legacies and devises of real estate to be used for the foregoing purposes; provided, however, that the corporation shall not be conducted for gain or profit, and that no part of the net earnings shall inure to the benefit of any member upon dissolution of the corporation or otherwise, but shall always be devoted to the aforesaid charitable purposes; to sell, mortgage, lease or convey any and all real and personal property acquired as aforesaid, and doing and performing all things in connection therewith or incidental thereto in carrying out the foregoing purposes.'

The real estate in the plaintiff's sanctuary 'comprises approximately eleven hundred acres of uninhabited wildlands in the Harborside section of Brooksville, heavily wooded and containing in excess of one mile of waterfront property bordering the waters of Penobscot Bay, * * * The only building on the land which is presently used for any purpose is a small single-story three room structure used as an office and housing a small library of books on nature and conservation belonging to the corporation.'

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'As of April 1, 1963, said real estate of Holbrook Island Sanctuary was used in the following manner: The entire area was left in its natural state for the protection and preservation of animal, bird, tree and plant life within its boundaries. Roads for the passage of vehicles were within the area but it is intended that existing roads (except for the rown road) be permitted to grow back to their natural state. Several old cemeteries exist within the area and the access roads to these are presently blocked by felled trees and fences. Present inhabitants of the town have relatives buried in these cemeteries. These roads have been used by the public for over 100 yrs. A minimum of footpaths were and will be maintained for the purposes of fire patrol and study and observation by persons admitted to the area accompanied by the Warden. The area was posted with signs reading 'WILD LIFE SANCTUARY NO DOGS OR FIREARMS ALLOWED'. The corporation employed a full-time Warden (not a member of the Warden Service but a Constable appointed by the Town) with an additional helper during the summer months and the hunting season. All persons wishing to enter the sanctuary were and are asked to register at the office and to apply to the Warden for permission to enter the sanctuary. Persons and organizations engaged in nature study were permitted in the Sanctuary accompanied by the Warden for the purpose of nature study, observation and photography. The public was directed not to enter the sanctuary for any other purpose. The Warden and his assistant were instructed to prohibit hunting in the area. The Warden kept a census of animal and plant life within the area and is instructed to make regular patrols of the area to prevent fire. The policy of the corporation was and is, in general, that there be no interference with the balance of nature. Therefore, even restricted hunting, of the game management type now favored by the Maine State Department of Inland Fisheries and Game, is prohibited. The corporation provided and will provide hay, salt and other foods for the animal population and grain for the birds. A number of bird-feeding stations have been established.'

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'The valuation of the properties presently owned by the Holbrook Island Sanctuary amounts to $43,840.00, producing a tax of $920.64. The deletion of the Holbrook Island Sanctuary property from the tax rolls as tax exempt would result in approximately 30cents per thousand increase in taxes to the residents of the Town.'

The entire property was given to the plaintiff in 1963 by Miss Anita Harris of Brooksville who with her sister had acquired it between 1939 and 1963. On the death of her sister in 1962, Miss Harris decided to make plans for the wildlife sanctuary during her life. Her attorneys and financial advisers advised her (1) to create the plaintiff corporation; (2) that the gift of the real estate would be income tax deductible; (3) that the real estate would be exempt from local taxation, and (4) that additional property would be exempt from estate and inheritance tax. Miss Harris was in part motivated by the advice relating to tax exemption. Her motive, we point out, is not material in reaching our decision. Camp Emoh Associates v. Inhabitants of Lyman, 132 Me. 67, 166 A. 59.

The plaintiff has received no money or property from any sources other than Miss Harris and a trust created by her for its benefit. Except for certain cutting of wood in 1960-62, 'the area has, in general, remained unchanged over the past twenty-five years.' The plaintiff will receive the proceeds from wood cut since its organization in 1962.

'The funds of the corporation have been used for the following purposes relating to the land in Brooksville, namely: Payment of wages and travel expense to the Warden and assistants; surveying and blueprinting; constructing and painting signs; purchase of salt, hay, feed and bird seed; employment taxes on employees; construction of bird-feeding stations; office repairs; insurance permiums for liability and fire insurance; and legal fees in organizing the corporation and acquiring the real estate.'

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'At or about the time that this property was transferred to the Sanctuary, Anita Harris, President of Holbrook Island Sanctuary, contacted the Maine Fish and Game Department seeking cooperation in the control of hunting in the area. Mr. J. William Peppard, Regional Game Biologist, of the Department, came to Brooksville and inspected the premises. He was and is familiar with the policies of the Department. He advised the officers of the Sanctuary that it was the policy of the State not to acquire or accept any properties to be operated as a game sanctuary or a game preserve; that the State prefers to operate game management areas in which the animals are protected but the deer population from time to time, in the discretion of...