Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1906-12-13

tions requested were upon the point
that the domestic relations Of the fath-
err and daughter would change the pre-
sumption of fact as to whether th1t7
was a contract for payment. j. a.
Pulsifer of the law firm of Cakes fui-
sifer & Ludden of Auburn appeared foE
the plaintiff and ]. NJ. Libby of Me-
chanic Fan.. for the defendant.
The afternoon session of the court
was begun with Taylor VS. the inhabi-
tantS of Caribou, the first ArooStooh
county case. A. p. DOnworth OF carl
bou represented the plaintiff, DR.. Albert
]. Taylor of that town. Judge Enoch
Foster Of Portland appeared for the
defendant municipality.
The statement of fact showed that
Dr. Taylor complied with the statute
in filing a true and perfect list OF MS
taxable property, and that he pad TAX
on money at interest to the extent OF
$1,000. under protest. The platinum
claimed that while he did have money
out at interest, he owed money to an
equal amount and that according to lhe
meaning Of the statute, this exempted
him from taxation on the money at
interest.
The argument was upon the meaning
to be had from Sec. of Chap. OF the
Revised Statutes which is as follows;
"Snc. 5. Personal estate for the purpose
of taxation, includes all goods chattels.
moneys and effects, wheresoever they
are; all vessels, at home or abroad
all obligations for money or other prop
erty; money at interest, and debts due
the person to be taxed more than they
are owing"
Attorney Donworth cited the orig
inal statute of 1916 in which the pune
tuation was somewhat different. there
being no comma after the word inter
est" and there being 4 comma alter
the word taxed" This. he claimed,
showed that the intent of the original
statute was that the phrase. NOR
than they are ewing, should modify the
two phra ses after the semicolon fol-
lowing the word property"
The point involved has been dis
cussed before. but no decision has beer
rendered upon it. Judge Foster argued
the construction of the statute as it is
now found and cited several Maine
cases in support of his claim.
The case Of John E. Smart, phOtoS-
rapher Of Pressure Isle VS.. the Aroos.
took Lumber Co. of that town, was the
next case to be argued and proved t
be the last for the day. Ira G.. Jersey
of Houlton appeared for the plaintif
and Judge Louis c. StearnS of Bangor
for the defendant. Associated with At
torney Hersey was Judge George II
Smith of Pressure Isle, and with Judge
Stearns was c. +. Daggctt of Presqut
Isle.
Mr.. Smart has a summer cottage OF
PresCue Isle stream and was formerly
in the habit of going to and from hi
work in q canoe, leaving his family a
the cottage during the day. 11avin!
been hindered during the past three
years from going on the river. he wa:
compelled to drive on the highway t,
Il point on the river bank opposite hi
cottage and then crossing in a boat
This performance he claims has cos
him s75 per year in addition to the los
Of the pleasure of canoeing and he ask:
the company to SO swing its boon
that it will leave a channel.
Attorney Hersey argued that TIL
company had a right to occupy q rea
sonable portion Of the stream in which
to store its logs, or might for a reason
able time in the spring. occupy TIL
whole of the stream, but that it wa
not right to occupy the whole of th'
stream all the year to store its logs, Il
the exclusion of those who might Wisl
to navigate the river for pleasure o
other purpose.
Judge Stearns took the ground tina
the river was made navigable only b!
the dam Of the company and that t.
change the boom would entail an ex
pense that would prohibit the manu-
facture Of lumber there or at least Sc
riously hamper it.
Court adjourned until 10 o'clock thi
morning.