United States Trust Co. v. Tax Assessors of City of Newport

• Decision Date: 18 June 1926
• Docket Number: No. 6194.,6194.
• Citation: 133 A. 802
• Parties: UNITED STATES TRUST CO. et al. v. TAX ASSESSORS OF CITY OF NEWPORT.
• Court: Rhode Island Supreme Court

133 A. 802

UNITED STATES TRUST CO. et al.

v. TAX ASSESSORS OF CITY OF NEWPORT.

No. 6194.

Supreme Court of Rhode Island.

June 18, 1926.

Case Certified from Superior Court, Newport County.

Petition by the United States Trust Company and others, trustees, against the Tax Assessors of the City of Newport, for a judgment for the amount of taxes paid under protest. Certified to Supreme Court under Gen. Laws 1923, § 5113. Questions answered, and cause remanded.

Sheffield & Harvey, of Newport, for petitioners.

Jeremiah P. Mahoney and Jeremiah A. Sullivan, both of Newport, for respondents.

RATHBUN, J. This is a petition brought in accordance with the provisions of chapter 60 of the General Laws of 1923, for relief from alleged overtaxation made in the year 1923 by the assessors of taxes of the city of Newport. The petitioners are seeking a judgment for the amount paid said city as taxes for said year, less the amount their taxes would have been if computed on the basis of valuation returned by the petitioners to said assessors. The petition sets out a copy of the return made by the petitioners to said assessors, also a copy of the protest filed when the payment was made. The respondents, contending that said return does not comply with the requirements of said chapter, and hence that the petitioners have no remedy for being overtaxed, filed a motion to dismiss the petition. In the hearing of said motion, there arose a question of law which, in the opinion of the trial justice, is of such doubt and importance and so affects the merits of the controversy that it ought to be determined by the Supreme Court. Thereupon said justice, assuming to act in accordance with provisions of section 5113, G. L. 1923, without stating the question which he desired answered, certified the cause to this court. Said section 5113 provides that "the court in which the cause is pending shall certify such question or motion to the Supreme Court" for determination. Although the papers in the case are sent to this court, it is the question of law and not the cause which should be certified. When a cause is certified for determination the certification must be either compulsory or permissible by the terms of section 4968, G. L. 1923. Of course, the question of law cannot be properly certified until it has been stated.

Although the certification does not specifically state what the questions of law are, which in the mind of the trial justice are doubtful and important, it is reasonably clear what the questions involved are, and, as the parties have been heard at length, we will, without intending to establish a precedent, determine questions of law, raised by said motion, to the extent necessary for the determination of the motion to dismiss.

The main question is whether the return made by the petitioners to the tax assessors so complies with the requirements of sections 6 and 7, c. 60, G. L. 1923, that the petitioners are entitled to be heard on the question of overvaluation. Said section 6 provides in part as follows:

"Before assessing any tax, the assessors shall post up printed notices of the time and place of their meeting, in three public places in the town. * * * Such notices shall require every person and body corporate liable to taxation to bring in to the assessors, a true and exact account of all the ratable estate owned or possessed by him or it. * * * "

Section 7 of said chapter provides as follows:

"Every person bringing in any such account shall make oath before some one of the assessors that the account by him exhibited contains, to the best of his knowledge and belief, a true and full account and valuation of all the ratable estate owned or possessed by him; and whoever neglects or refuses to bring in such account, if overtaxed, shall have no remedy therefor."

The account which...