Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1897-11-02
SUPREME JUDICIAL COURT.
October Term. 1897, Hon. A. r. Savage
Presiding.
W. s. CHoATF, Clerk.
A. L. MCFADDEN, Sheriff.
C, w. SMALL, Stenographer.
Augusta, Nov. ]

Augusta, NOV. l.
Inhabitant of Waterville VS.. The
Maine Water Co. Harvey D. Eaton
city solicitor, for plaintiffs, Webb &
Webb, and Heath & Andrews for de-
PENDANTS.
This is an action for money had and
received in which the plaintiffs claim
to recover certain sums Of money col
lected of defendants as a tax and paid
back to them by plaintiffs agents. The
sums aggregate s5S1O.6O and cover the
years 1889 and 1896 inclusive.
Mr. Eaton opened the plaintiffs case
stating, in brief, that the Waterville
Water Co., now the Maine Water Co.,
was chartered in 81, and in it's charter
was a provision that the company
should furnish to the city free of
charge water for the eXtinguishing of
fires. In 1857 outside capital and new
members came into the company and
the charter was amended wiping out
the provision for water to the city
without charge. On May 5, 1887, the
plaintiffs made a contract with the
Water Company for the furnishing of
water for a number of purposes, chief
In the spring of 1883, the assessors of
the city, who have the sole authority
to assess taxes, assessed a tax on the
defendant company, and payment was
refused and an application was made
to the assessors for an abatement on
the ground of generalization. The
company also appealed to Mayor Fos-
ter who indicated to them that they
must go to the assessors. In the spring
Of 1888, they went to the city govern
ment with a petition representing that
their valuation was excessive and ask
ing that it be abated and a reasonable
valuation be placed upon the property
of the company on which to base the
tax for term of years.
Upon that petition an order was in
trOduced and given a passage by the
city, council proposing to the Water
Company that if it would furnish to
the city water for flushing the sewers
for the period covered by the contract
for hydrants, the city would fix upon
the property of the company a valua-
ton yearly not to exceed $25, 900 for the
time the first contract had to run, 20
years. The company accepted this
proposition, and on April II, 1882 a con-
tract was made which recited that in
consideration of this water for the
purpose of flushing the sewers the city
would fix the valuation upon the plant
not to exceed $4,000.
The assessors were aware that they
were statutory officers of the city,
chosen and sworn to perform their
duties as laid down by the law, and
not to be dictated by the members of
the city government, and they refused
to obey the terms of the order and pro-
ceeded to assess the tax upon the same
valuation of the company's plant for
the year 1889, at $67,0OO treating the
action of the city government as of no
effect.
On May Is, an order was introduced
In the city council to take into con-
sideration the collection of the tax re-
naming unpaid, and also to enquire
why the board of assessors had not
opeyed the vote of the city council,
but upon this no action appeared to
nave been taken.
On Nov. 5, the city government
passed an order reciting that as doubt
hao been expressed as to the validity
OF the contract of April IL, 1889, on ac-
count Of it's terms, in consideration
mat the company would furnish water
70 Inc city as set forth in said contract
ior and during the term of the original
contract, the city would annually re-
pay to the Water Company all taxes
assessed and collected upon valua-
tion IN excess of $4,000. This would
accomplish precisely what was at
tempted by the former order and put
the matter in what was supposed to be
legal form.
III accordance with this action a con-
tract was executed with the Water
Company, Jan. p. 1890, with the pro-
VISION that it should apply to 1889. This
was practically an exemption from
.aAatlon for 20 years upon all of it's
property over a valuation of $4,000.
from that time on the tax was as
sessed each year, the company had
PAID it and the treasurer of the plain
,'ls mad Grawn a check and paid them
pack the excess.
Inc influence brought to bear upon
.ne members of the city government to
nuuce them to take action which
pe'icdiiy exempted quite large and
.aiuaole plant from taxation, a sub
'eet matter over which they had no
Nohtroi' seemed to him to have been
unWarranted. 1t was persistently ar
sueo 10 them that the value of the
ero should not be fixed at over
s.o'oVV' and they We're told that the as
essors figures were utterly wild, and
'silners of the city government were
nuueed to vote for the proposition
fact. 'i'e
II would be noticed that the PROPOSE
..on was introduced into the city gov
e, linent Immediately after the city
ecion, and by inspection of the list of
,,s n,pers OF the city government there
, muuio De found large number of men
"no heid their positions in life at the
sonamand of the members of the de-
Ma nuant company, and in the company
~ ..e Arthur Sewall, then president of
am .n wee president and general man.
,rss, cl the Maine Central, and in con-
hal