Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1909-12-28
Attorney General Phi|brook
Renders an Opinion.
Interesting Fire Loss Figures
~For Past II Months.
Names Loss Shows Decrease
Compared With Last Year.
STATE HOUSE CALENDAR.
Next Meeting Of Governor and Council
Thursday, Dec. 30 at 4 P. M.

According TO an opinion handed
down Monday by Attorney General w.
c. Philbrook of Waterville. a portable
sawmilI. logs and sawed lumber would
be taxable in the town where the own
er was an inhabitant on the first day
of April, and not in the town where it
was found on that date. The opinion
was given in response to an inquiry
by Hon. George Pottle. chairman of the
Board of state Assessors. and At
tcrney General PhiIbrook's reply is
contained in the following letter ;d-
dressed to Mr.. Pottle:
II have your favor enclosing the
follow ing statement of facts and in
luiry:
John Doe an inhabitant of the town
of "A purchases the standing timber
on ii parcel of land in the town of
q. He moves a portable mill upon
the land for the purpose of saving
the logs when cut.
"On April first the mill. some logs
and sawed lumber are found there by
the assessors Of the town of b
I'm your opinion would this personal
property be subject to taxation in the
town of "A under the provisions of
Section II, Chapter nine, Revised Sta
tutes, or in the town of 81 under
Clause one of Section 10, or Clause
Ill
you call my attention to three dis
tinct provisions of law for taxation of
personal property. The general pro-
vision of statute relative to taxation
Of personal property is that it shall
be assessed to the owner in the town
where he is an inhabitant on the first
day of each April. To this general
rule is made some exceptions and by
your second and third questions you
call my attention to two of these ex-
ceptions If your questions do not
fall within the provisions of either of
those exceptions then the property
which you describe must be taxed in
the town of "A where the owner is
an inhabitant on the first day OF April
"The first exception has reference to
personal property employed in trade
in the erection of buildings or vessels,
or in the mechanic arts, provided that
the owner, his servant, sub-contractor
or agent so employing it occupies any
store, store house. shop mill, wharf,
landing place or shipyard therein for
the purpose of such employment Your
question and statement of facts do not
disclose whether the mill, logs and
sawed lumber We're employed in trade
or in the mechanic arts. Unless they
were so employed. then of course the
property would be taxed in the town
where the owner was an inhabitant
on the first day of April. But even
if they We're employed in trade or in
the mechanic arts then we meet with
the prOviso as to the occupancy by the
owner, his servant, sub-cCntractor or
agent of some shop, store. mill, etc.
From a portion of your letter not
quoted in this reply, | suspect that
the real object of your inquiry re-
lates to the portable saw mill and
whether it is such a structure as to
be occupied within the meaning of the
statute If this be your real question
the task of answering is easy since
our supreme court in a very recent
case not yet published but which VIII
appear upon Page 81 of Volume 1O3
of the Maine Reports under the tile
Norway VS.. Willis. has determined this
exact issue. In the Norway case the
inhabitants of that town brought an
action of debt against the defendant
to recover tax assessed by the plain
tiff town on a portable saw mill owned
by the defendant who was Il non
resident of Norway.
"There was no question that the
portable saw mill was set up IN the
plaintiff town on land not owned by
the defendant and was in the plaln-
tiff town Of the first day of Apr'i OIL
the year in which the tax was assessed
MIR. Justice Bird, in behalf of the court,
said that this mill is not q structure
the occupancy of which met the IN
tent of the proviSo of r. s., Chapter
Q, Section 10. Par. I. Upon the au-
thority of this case to which we are
now referring. | must advise you that
the portable saw mill. logs and lum-
Der We're not taxable in the town OF
b where they were found on the first
day of April but would be taxable In
the town of "A where the owner was
an inhabitant.
"Your third provision of statute to
which you call my attention is r.
S.. Chapter 3. Section ~, Par. III In
your statement of fact you refer to
the owner as an individual but Par
III refers only to property belonging
to a corporation, hence that provision
would have no application t" your
question.
\ ITO be specific therefore. it is my
opinion that the portable saw mill. logs
n,and sawed lumber under the statement
Of fact contained in your letter would
be taxable in the town of "A whore
the owner was an inhabitant on the
first day of April. and not in the town
of b where it was found on tha>
date"
From information secured at the Of
flee of the State Insurance commits
sioner and from statistics compiled by
Hhn Stan nd n I'd ra,,lliShoa IN il