The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1866-03-23
COUNTY COMMISSIONERS COURT.


Otis G. Nelson by complaint VS.. Assessors
of New Gloucester.
The report of this case as given in the Press
of the 18th inst, presents very tair exhibit
ton of one side. If anything is to be said in
relation to a cause, while under advisement
by the Court it is manifestly proper that the
case be stated fairly. ~ ai s-,a-iss5l q.
This was complaint to the Court for an
abatement of taxes for the year 1866, alleging
therein that he was overtaxed for "money at
interest stock in trade %" a swine j" and on
"real estate" rght all NJ IT, l.rl--.ilf et
The complainant gave in his valuation on
or about the 9Th of April, 1866, and on the
18th of June thereafterwards, at special
meeting Of the Assessors called for that pur-
pose by himself. he made application Tor an
abatement upon his taxes.
He did not then claim any abatement on &C
count of over taxation OF real estate"
1t appeared that the "swine" was upon
his valuation simply by mistake, aohich mistake
vas then and there az once corrected. vi
The complainant Claimed that he was over
taxed upon his ''stock in trade" which stock
consisted of vinegar which he manufactured
largely from apples raised by himself, and also
from apples which he purchased. for that pur-
pose. He then named sum which he said
would be satisfactory to him, and consented
that the Assessors might assess him for ''stock
in trade" to that amount. The Assessors in
formed him that they would make a more
thorough examination of the "stock," and il
they could do SO, would make an abatement
theleon. They did make the examination, and
though satisfied that the sum named by com
plainant was not SO high as it ought TO be, yet
upon the whole, concluded to reduce tue valu-
alton upon the "stock in trade" to the sum
named by him; they did so reduce, and then
and there gave him town order Tor the ex-
cess, tchich order he accepted feI
The complainant claimed an abatement up
on "money at interest" II appeared in evil
dence that the town having occasion to hire
money for war purpose, hired of the complain
ant in August previous $1,000, for which they
gave him two notes of $500 each, on interest.
When he gave in bis valuation he gave in $3.50
as money and money at interest. The Asses
sors inquired OF him where were the two notes
which they had given him? His answer was,
"Ihat is none OF your business" They in
formed him that as Assessors, it was their
business; but if he would tell them who own
ed the notes, or who had the notes, or would
tell them who he let have the notes even, they
would relieve him by abatement. ANY and all
of which he obstinately refused to do. There
seemed, therefore, to be no course open to the
Assessors but TO tax the amount OF the notes
to him, to whom they had themselves given
the notes. q - -
From the refusal of the Assessors thus to
debate he appealed to this Court. ,-f9
For the Assessors, in view Of all the evil
dence, it was contended- -... ,......
LIST. That by preponderance of evidence
the money for which said notes were given
was, in whole or in part the money Of said
, complainant.
I'd. That if said money was not the proper
ty OF said complainant, reasonable and prop
er opportunity was given him by the Asses
sors to relieve himself of all connection with
it, which opportunity he refused and obstinate
ly rejected; he refused to answer all proper
inquiries in relation thereto" as provided by
statute, and hence, by proper construction OF
the statute, is not entitled to relief
Sd. That if said money was not the proper
ty of said complainant, then by the testimony
which he offered, it appeared that a fraud had
been perpetrated upon the town by him, in
secreting it from taxation, and coming thus
into Court the law gave him no relief h d.
4th. That the money was rightly taxed to
the purpose of investment; he did invest ii
and took the security running to himself, and
ne endorsements of said notes has ever been
made, so that the legal title thereto is still in
said complainant.
There being no other person in town to
whom this money could be legally taxed, it
was rightly taxed to said complainant, and
when he pays the same it becomes charge
upon the fund to be deducted theretrom, when
ever he should account for the same to any
person duly authorized. -... Z.
Woodman for Complainant. Vinton for the
Assessors.