Inhabitants of Fairfield v. Woodman

• Decision Date: 26 December 1884
• Citation: 76 Me. 549
• Parties: INHABITANTS OF FAIRFIELD v. LIZZIE WOODMAN.
• Court: Maine Supreme Court

76 Me. 549

INHABITANTS OF FAIRFIELD v. LIZZIE WOODMAN.

Supreme Judicial Court of Maine.

December 26, 1884

ON REPORT.

An action of debt to collect the taxes assessed to the estate of Orrin Woodman, in 1883.

The opinion states the material facts.

E W. and F. E. McFadden, for the plaintiffs.

The assessors gave the notice required by the statute, and neither the defendant nor any other person brought in a list of the property taxed to the " " Estate of Orrin Woodman." What were the assessors to do? It had been their custom to tax estates of deceased persons in this manner, and, in fact, we believe it to be the custom in many towns so to assess and tax them. Now then, if this assessment is pronounced illegal, it follows that all taxes thus assessed are illegal. We contend that taxing the estate, in this case, was, in effect, taxing it to the administratrix, and, therefore, was a virtual compliance with the statute.

In the language of Chief Justice APPLETON, in drawing the opinion of Littlefield v. Brooks, 50 Me. 475," By these provisions of the statute, it is unmistakably apparent that it was the legislative intention that every male inhabitant of this state, and that all personal property within the same, with certain exceptions not affecting this case, should be taxed. No person is to be exempt, no one should be. No property is exempt, none should be. The payment of taxes is the price paid the state for the security the government gives to persons and to property. The state affords security to all persons and protects all property. The burden of maintaining government should be co-extensive with the benefits it confers."

D D. Stewart, for the defendant, cited: Elliot v Spinney, 69 Me. 31; Smith v. Northampton Bank, 4 Cush. 1; Hardy v. Yarmouth, 6 Allen 277; Wood v. Torrey, 97 Mass. 321.

LIBBEY J.

This action is brought to recover of the defendant, taxes assesssed by the plaintiff town for the year 1883, to the " estate of Orrin Woodman." Orrin Woodman was an inhabitant of Fairfield, and died January 5, 1882, and the defendant was duly appointed administratrix on his estate February 7, 1882. The taxes sued for were assessed on both real and personal property.

An action in the name of the town, for the collection of a tax, may be maintained against the person liable therefor. R. S., c. 6, § 175. To sustain the action, it must be shown that the tax was so assessed as to make the defendant personally liable for its payment.

By R S. of 1871, c. 6, § 14, clause seventh, in force when the taxes were assessed, " the personal property of deceased persons, in the hands of their executors or...