Inhabitants of Town of Owls Head v. Dodge

• Decision Date: 13 February 1956
• Parties: INHABITANTS OF TOWN OF OWLS HEAD v. John E. DODGE, Jr.
• Court: Maine Supreme Court

Page 347

121 A.2d 347

151 Me. 473

INHABITANTS OF TOWN OF OWLS HEAD v. John E. DODGE, Jr.

Supreme Judicial Court of Maine.

Feb. 13, 1956.

Domenic Cuccinello, Rockland, for plaintiff.

Frank F. Harding, Rockland, for defendant.

Before FELLOWS, C. J., and WILLIAMSON, WEBBER, BELIVEAU, TAPLEY, and CLARKE, JJ.

FELLOWS, Chief Justice.

This is an action of debt for taxes brought by the inhabitants of the Town of Owls Head against John E. Dodge, Jr. in Superior Court for Knox County. The case was heard by a Justice of the Superior Court, in vacation by agreement, and judgment rendered for the plaintiff for $1,912.50. The case comes to the Law Court on exceptions by the defendant.

The case is this: The town of Owls Head, Maine, held a legal town meeting on March 2, 1953 and at the meeting the town clerk, selectmen, assessors, tax collector, and treasurer were elected and qualified. No assessment was made against the defendant, or against the property, for the tax years 1949 to and through 1953. The property in question was supplementally assessed and entries were made in the valuation books for the years 1949-1953. On August 17, 1953, supplemental tax warrants and tax certificates covering the property were given to the tax collector. The collector sent bills for taxes due. The taxes were not paid, and the collector was directed to bring suit against the defendant. A formal request for payment was made of defendant Dodge. The defendant refused to pay and suit was brought.

The property now in question is located on land known as the Rockland Municipal Airport. There was no tax on the land. The assessors assessed certain buildings on the land. The defendant gave no list of properties to the assessors in order to claim any exemption. The Airport made no list or claim through any attorney or representative, nor did the city of Rockland.

The defendant John E. Dodge, Jr., operated the Rockland Municipal Airport under a lease from the city of Rockland dated August 4, 1949, to run for five years with privilege of renewal. During the World War II, the airport was leased October 19, 1943, to the United States Government for the duration of the war, and in 1946 the government gave the airport back to the city of Rockland under a revocable permit, which permit has not been revoked.

The excepting party is bound to see that the bill of exceptions includes all that is necessary to enable the Court to decide whether the rulings or decision of which he complains were or were not erroneous. Failing to do so, his exceptions must fail. The Law Court has jurisdiction over exceptions only when they clearly present the issues to be considered. The bill itself should show the claims and contentions of the parties, and enough of facts, allegations, or claims as to be clearly understood. Appeal of Bronson, 136 Me. 401, 402, 11 A.2d 613; Bradford v. Davis, 143 Me. 124, 128, 56 A.2d 68; Appeal of Heath, 146 Me. 229, 232, 233, 79 A.2d 810. The issues presented by the defendant's bill in this case are not clear in every instance. The bill does not show, for example, exactly the error claimed in all instances, and why it was error. The defendant's brief attempts to make the contentions clear, but a brief is no part of a bill of exceptions. Heim v. Coleman, 125 Me. 478, 135 A. 33.

Again, an exception to be valid must raise a question of law. If it calls in question the interpretation of a written statement or a written document it must specify in what regard it raises a question of law. The bill of exceptions must show clearly and distinctly that the ruling was not on a question where law and fact are so blended that it is impossible to tell on which the adverse ruling was based. See American Sardine Co. v. Olsen, 117 Me. 26, 102 A. 797; Laroche v. Despeaux, 90 Me. 178, 38 A. 100.

The bill of exceptions states that the defendant is aggrieved by the findings of the presiding Justice and his claims of error are as follows: (1) That the presiding Justice excluded evicence of the value of the contract between the defendant and the city of Rockland, (2) that the presiding Justice erred in finding that there was a legal supplemental assessment,--the error not specifically stated, (3) that there was error in finding that a legal supplemental assessment was made without any certificate being made by the assessors, (4) that there was error in finding that taxes on specific items can be properly assessed against the defendant in possession of land exempt from taxation, (5) that it was erroneous to find that a legal assessment could be made against the defendant in possession of land exempt from taxation, (6) that it was error to find that the property consisting of airport and landing field is not entirely exempt from taxation, (7) that it was error to hold that each of the buildings assessed was not used for public purposes, (8) that judgment was not rendered in vacation. Although some exceptions do not show the specific error claimed, several may be considered as doing so, and we, therefore, consider the claims made in the bill so far as shown.

Exception 1. The value of the leasehold interest in and to the entire airport and buildings is not material. The evidence offered was properly excluded. No tax was claimed on the land. The case involves only the right of the plaintiff town to tax certain buildings that are claimed to be 'not devoted to public use.' The value of the property taxed only was material. Whether the defendant made profit or loss was not involved. The entire property was not taxable, and the value of the lease of the entire property was not admissible, under the circumstances here, to determine the value of a particular building. Revised Statutes 1944, Chapter 81, Sections 3, 8 (Revised Statutes 1954, Chapter 92, Secs. 3, 9). This first exception is overruled.

Exceptions 2-7. The next six exceptions relate to the legality of the supplemental assessment and claims that the presiding Justice erred in his findings of law and facts showing legality, and that it was error not to find that the entire airport property, with buildings thereon, was exempt. The defendant claims that 'this so-called 'supplemental assessment' was not actually the work of the assessors, but was the work of one of the assessors, his wife and an attorney;' and that there was 'no certification as required by law to create a valid supplemental assessment' citing Revised Statutes 1944, Chapter 81, Sec. 29, Revised Statutes 1954, Chap. 92, Sec. 30.

The presiding Justice said in his decision:

'This Court finds that the assessors were duly elected, that they had jurisdiction to assess the supplemental tax (unless the property taxed be exempt), and that they did make a proper assessment of the supplemental tax. This being a proceeding not involving a forfeiture, if there were any errors or irregularities in the assessment of the tax, that they were errors in procedure which did not increase the taxpayers' share of the public burden and did not occasion him any other loss, and therefore did not invalidate the assessment. I therefore find the assessment properly made by the three assessors.'

'As to the claim of the defendant for exemption, it is borne in mind that exemption from property taxes is the exception and not the rule, that all doubt as to the meaning of the tax statute must be weighed against exemptions. The burden is on the person claiming a tax exemption to establish his right to such exemption. * * *

'The defendant claims that ownership and not public use is the determining factor on the question of exemption. This Court cannot accede to such a view. It is ruled as a matter of law that only that part of the property taxed to the defendant as is appropriated for public use is tax exempt under the provision of the Statute relied upon by the defendant.'

'This calls for an examination of the obligations of the defendant under the lease from the City of Rockland, and the use actually made of the property. Under the 8th clause of the lease the defendant agreed to operate the airport for the use and benefit of the public, to make available all airport facilities and service to the public, without discrimination. The obligations of the defendant under this lease are a public duty and any reasonable use of the property in carrying out those obligations is a public use.'

'Taking into consideration the obligation of the defendant under the lease and all of the testimony in the case in respect thereto, I find that the use of building No. 6, the house occupied by the defendant and his family and the use of building No. 7, the service office, hangar and repair shop, are reasonably necessary for airport purposes to carry out the obligations of the defendant under his lease, and that they have been used for public purposes during the years for which the taxes have been imposed, and I find these properties exempt from taxation.'

'As to the remainder of the buildings taxes, to wit: buildings Nos. 1, 2, 3, 4, and 5, I find that they either have not been used for public purposes or that their use has been an intermixture of public and private purposes, and that the public use has been merely incidental or trivial to the private use of the property. I therefore find that these buildings are not exempt from taxation.'

'The amount of taxes lawfully assessed on these properties by supplemental taxes for the years 1949 to 1953 inclusive, respectively, is as follows, viz.:

No. 1 The Joy House so-called $127.50

No. 2 The Texaco Barn, so-called 127.50

No. 3 The Knowlton warehouse, so-called 510.00

No. 4 The Marcus warehouse, so-called 765.00

No. 5 The Elmer Manufacturing plant,

so-called 382.50

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$1,912.50"

The record shows that defendant Dodge carried on the airport according to the lease, and that in addition thereto he carried on a personal 'fishing business' and a personal 'flying service' or school of instruction, and that he rented to some...