The Portland daily press., 1892-01-20
CAPE ELIZABETH.
Recorder TOmpson gives Decision in
the Tax Case.
ITIsIN FAVOR OF BOYD AND DE-
CLARES MEETINGS ILLEGAL.

The Soldiers and Sailors Monument Pro-
iect is Progressing favorably on the
Cape-The Recorders Decision is APP
peaIed from and Case will Go to the
Law Court-Some Tax Titles may be
more Shalzy than Ever.
In the Municipal Court yesterday Re-
corder Tompson delivered his decision
in the case of Town of Cape Elizabeth
VS.. A. D. Boyd. This is the tax case
mentioned by the PRESS several days
ago. The Recorders decision is in favor
of the defendant. Of course the case in
wolves too much to stop at any court but
one of last resort; and yesterday w. R.
Anthoine, Esq, attorney for the town of
Cape Elizabeth, filed an appeal which
will probably take the case to the next
civil term of the Supreme Court, and
thence to the Law Court in July.
The amounts involved in this decision
are large, although the tax which Mr..
Boyd refuses to pay amounts to only
about $50. This tax was for the year
1890, Mr.. Boyd having paid his taxes be-
fore and since that date without ques-
ton.
The way this case has arisen affords
lesson to all town officers in the State.
The general statutes of the State provide
that notices of town meetings shall be
published at least seven days prior to
the time by the posting of attested copies
in conspicuous places. The statutes also
provide that towns may substitute for
this form of notice, form Of their own
which they may adopt by vote. About
the year 1887 the town of Cape Elizabeth
voted that notice of their meetings
should be published in the Cape Eliza
beth Sentinel and Portland PRESS and
Argus. But the notices of the meetings
of 1883, 'S9 and 80 were not published in
the papers as specified in the bylaws,
although the town officers claim that the
notice they gave was more complete than
the statutes of the State demand.
The informality was not discovered un-
til 1891. In that year the great water
fight eliminated in a majority of s for
water. Before making a contract with
the water company, Captain Boyd and
others examined the records to see that
there were no informalities. Then it
was discovered that the meetings on the
three years had not been properly adver-
tised.
Mr.. Boyd and one or two others are
the only persons who have declined to
pay the 80 tax; but naturally the town
officers are feeling little disturbed by
the turn affairs have taken. Mr.. Thomas
B. Haskell, the collector, has held that
Office many years, and he gathered i'll the
taxes for the three years without think
ing that the legality of their assessment
would be questioned. These taxes, hav-
ing been paid without protest probably
cannot be molested. But as regards real
estate sold for unpaid taxes Of those
wears. there is considerable question.
This probably amounts in the aggregate
to more than $4,000. The titles to it
are evidently little more shaky than
tax titles in general.
Last winter an attempt was made to
get the Legislature to legalize the meet
ings for 'se, 'S9 and 100; but it failed.
| The Soldiers and Sailors Monument.
The project of erecting soldiers and
sailors monument at Cape Elizabeth is
moving along well. Captain Boyd re-
ceived yesterday from Loring. Short &
Harmon the engraved blank certificates
of the association. These certificates
are very handsomely done, with the seal
of Maine and picture of Washington
leading the old Continentals to battle.
The articles of association provide for
capital stock of $1,000, in shares of 500.
But it is thought that it will not be
necessary to raise over $4,000. Already
over 81, 900 is subscribed.