The Portland daily press., 1899-10-13
COMPLICATED TAX CASE.
City Of Westbrook Sues
for $6279.
Unpaid Taxes Of WestbrOOk Manu-
featuring Go.
But the Warrens Are
Now Defendants.
Judge Savage Passes Case to
Law Court.

In the Supreme Court Thu rsday morn
ing was begun the suit of the city Of
wsstbrook against the Wsstbrook Man u
featuring Co. This suit Is to recover for
taxes for this year 1895. ss follows;
Upon mill No. / and watsrEpower. sio5O
Upon mill No. 2, 2lO
Mill No. 3. 1910
Dyehouse, SIS
"a houses and land on Scotcs Hill, 1850
Machinery in mills, 1854
Total, S6s79
In lie plaintiff AYERS that the payment of
the ia xes was duly demanded, and not
being paid suit 10 brought for the sum
with interest from January 1. 1896.
February IS, 1896, the westbrook Man
facuturing Co. gave to the city, in salts
faction of its taxes, note for 5000. Mr..
Arthur W. Kicker, treasurer Of West
brook, testified that he gave a receipt for
this note. which was not paid by the
company, who gave new note when
this became due. Mr.. Kicker testified
that further than this the city had nss-
er received anything for the taxes OF that
year, the renewal note OF August, 1896,
never having been paid.
Mr.. Kicker in his testimony showed
that the first note had been put by the
city into the bank of the Westbrook
Trust Co., whether discounted OF for COL
lection he could not say, and remained
there until due. When a new note was
offered the bank declined to take it, and
finally 1t was arranged that the city
should withdraw the old note from the
bank and then accept the renewal note.
Collector of Taxes Alfred B. Winslow
testified that when the first uote was CIV
en- he did no give a receipt for the taxes,
but only a memorandum receipt for the
note. This was SO that the city should
not lose Its lien, and was done by direc-
tion of City Treasurer Haskell. When
the note was put In the bank it was dis
counted; hut the second note was kept
In the city treasury. On crosE examina-
tion Collector Winslow said that he had
been criticized by members of the city
government for taking that note, and
that bis collections for the year 1895
were Of course short that amount; but
he had taken the nots with the knowI-
edge of the mayor, and had, as he
thought, taken precautions so that the
city should not lose It's lien on the real
estate of the company.
The plaintiff having rested its case
Thomas L. Talbot, Esq, for the defense
announced that his clients had no wit
| nesses to Introduce, and therefore the
jury were excused. Mr.. Talbot said that
when this action was brought the prop
erty on which 1t was propo seq to enforce
the lien was owned by the Westbrook
Manufacturing Co. subject to q mort
gage. Since then the mortgage had been
foreclosed and the property sold to a
third party, the Warrsns of Gu mberland
| Mills They, therefore, were the real
defendants In this case.
Mr.. Talbot claimed that the Law pro-
| vided a regular way to collect taxes on
real estate by advertisement and sale Of
it. The City of WestLrook had not taken
this method, and therefore had lost their
| lien. 1t was true that no tax collector
ought to take a note. and 1t had been de-
eided that in cases where a note is give n
the lien still holds good and may be en-
| forced. But in this case there was re-
newal, and Mr.. Talbot held that the new
note would hold good. even though the
| first one should be invalid. Mr.. Talbot
also claimed that no legal warrant for
the collection of the taxes OF 1895 had
been proven, and as a matter OF fact it
was limited that he had never had any
legal warrant for the collection of taxes
for that year.
Judge Savage said that the case
seemed to be one wholly Of law. The act
of 1895, it's application to the present case
of the city of Westbrook, and other points
in the case wers proper subject for a
report TO the law court.
Mr.. Lyons, OF westbrook, who appeared
for that city. aoguiesced in the PROPOSE
tion that the matter should go to the law
court. The court win be asked to settle
two questions: First, whether the city
Of Westbrook has lien; and second,
whether Chapter $50 of the laws is ap-
plieable.
The jury were excused to Friday fore.
noon, when the case Of Henry J. CoDley
assignee, vs.. Edgar E. Rounds Is as
signed Meagher appears for plaintiff
and COMBS for defense.