Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1911-12-07
INADEQUATE.
Writ of Prohibition Not
Proper Remedy
Says Court, 10 Be Invoked
Against Arson Assessors
TO Restrain Them from kbafing
Taxes of No. Arson Lumber Go.

is not the proper remedy 10 De IN
voked against the selectmen or as
SCISSORS of the town To restrain them
/ from executing the vote Of the inhabl-
tahtS of the town TO 1batc the taxes
upon the mills of the North Arson
Lumber Co, for u period of 10 years
The court holds that the adequate nem-
edy lies IN equity proceedings, which
may be brought application OF
not less than 10 inhabitants Of the
town. The rescript. which is drawn
by Associate Justice George f. Haley
of Saco, is rs follows:
James NJ. Norton ct al. petitioners,
VS.. Willis {. Emery, ct ais. assessors
OF Arson. Rescript, Haley, J.
This is a petition for writ of pro-
hibition to restrain the assessors or
the selectmen of the town of Arson.
and their successors in office. from
executing the vote of the inhabitants
of the town of Arson, passed a sBe-
cial town meeting of the town, held
on the twenty-flrst day of March. a.
D. 1905, under an article in the war
rant for said meeting. lnstructing the
seleetmen of the town To abate TIE
taxes of the North Arson Lumber Co
Cor a term of 10 years en- the new mill
then Being erected in said town by
said company, and such other mills
and buildings, except dwelling houses,
as the said company might erect in
the future in connection with their
manufacturing business. Under this
vote, state and county taxes on said
property We're not to be abated.
The company completed the erection
Of mill and certain other buildings
in said Arson and placed saw min
machinery in said mill The selectmen
Of said town, who We're also assessors
of taxes, and, as the plaintiffs claim,
seted as such. abated the taxes as
sessed on the mill and certain other
property Of the said company fer
some years prior to 1909 in pursuance
of said vote. without any written ap-
plieation being made to them there
for by said company or in its behalf
At the annual town meeting of the
inhabitants of said town. held on the
first day of March. 1903, Willis c.
Emery. Walter G. Hilton and Orlando
Walker were duly and legally elected
seleetmen and assessors of taxes Of
said town for the year ensuing, and
entered upon the duties Of the re-
spective offices.
on the 18th day of January, 1910,
James NJ. Norton and Elmore +.
Walker, two inhabitants and tax pay
ers of the town of Arson. We're in
formed by one or more of the said
assessors of taxes OF said town that
the said assessors were about to abate
the whole or some part of the taxes
assessed against the property of the
North Arson Lumber Co, located in
said town, Tor 1908 and believing that
the whole or some part of said tax
was about to be abated in pursuance
Of Ire vote OF said town passed on the
21st day of March. A D. 1905, and for
no other reason, petitioned this court
for a writ Of prohibition to entoin
and prohibit the said Willis c. Emery.
Walter G. Hilton and Orlando Walk
or, as assessors of said town, from
ahating the whole or any. part of said
taxes, except for good and legal cause
and upon written application there
for, according to law.
Upon this petition notice was or
dered, returnable to a term of the
supreme judicial court to be held at
SkoWhegan in said county of Somerset
on the third Tuesday of March, 1910,
and due service was made upon the
respondents.
At the March term, 1910, OF said
court the respondents appeared and
filed motion TO dismiss said petition
for the following reasons:
l. a writ of prohibition is/not the
proper or legal process for the cause
stated in the petition.
>. The writ Of prohibition will not
Issue when there is another adequate
remedy.
3. Among the other adequate rene
dies in this case would be bill in
equity for an Injunction, as provided
IN Par. II, section 6, chapter 10 of the
| revised statutes, and perhaps manda-
mus to the tax collector to collect the
tax.
| 4. Assessors Of taxes are not a
court, nor even an inferior court. and
do not possess such judicial powers
as to render writ of prohibition
| legally applicable to them for the
cause stated in the petition.
). The alleged intended act does not
| involve an assumption or usurpation
of judicial powers or functions.
{. Said intended act would be only
a ministerial or administrative act
te execute the vote of the town.
Z The cause of complaint, as stated
IN the petition, is substantially an at
tempt to exempt property from taxa
ton, and therefore the petition should
be signed by not less than 10 taxable
inhabitants OF said town of Arson. as
provided in Par. 9, Section 6, Chap
70 of the Revised Statutes.
s. The petition in this case is
signed by only two of the taxable in
habitants thereof
Q. The petition does not allege any
process before the board Of assessors
'upon which they may act, or that the
North Arson Lumber Co. has made
any written application to the assess
ors of taxes Of said Arson for the
time being, as required by law, for the
abatement Of any of its taxes assessed
fer the year 1909 on any of its prop
erty situated in said town.
70. The petition does not allege
That said assessors have taken any
action or done anything or ATTEMPTED
to dOlianythine hV yafa ar otherwise