Kittery v. Portsmouth Bridge
| Decision Date | 11 January 1886 |
| Citation | 2 A. 847,78 Me. 93 |
| Parties | KITTERY v. PORTSMOUTH BRIDGE. |
| Court | Maine Supreme Court |
J. M. Goodwin, for plaintiff.
Geo. C. Yeaton, for defendant.
HASKELL, J. Debt, for a tax assessed by the town of Kittery upon that part of Portsmouth toll-bridge situated within that town. The defendant is a corporation and the owner of the bridge. No question is made as to the regularity of the tax, nor as to the sufficiency of the demand before suit. Rev. St. 1871, c. 6, § 3, in force when this tax was laid, provides that "real estate, for the purposes of taxation, * * * shall include all lands in this state, and all buildings and other things erected on or affixed to the same." Chapter 1, § 4, rule 10, provides that "the words 'land or lands' and the words 'real estate' include lands, and all tenements and hereditaments connected therewith, and all rights thereto and interests therein." By these rules that part of the bridge within the town of Kittery is there taxable as real estate. Hall v. Benton, 69 Me. 346. Defendant defaulted.
1 Reported by Baker, Baker & Cornish, Esqs., of the Augusta bar.
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