The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1912-01-04
LAW COURT RESCR|PT.
FOR SOMERSET
OF Much Interest TO Maine People and
Manufacturers.

pidlllo II Oil to%Ne'1iO'4'
The rescript is as follows
James NJ Norton ct al, petitioners,
versus Willis C. Emery, ct ais, as
SCISSORS of Arson.
This is a petition for a 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 at a
special town meeting of the town, held
on the 21st day of March, A. d., 1905,
under an article in the warrant for
said meeting, instructing the select
men OF the town to abate the taxes OF
the North Arson Lumber company for
a term of 10 years on the new mill
then being erected in said town by
said company, 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 were not to be abated
The company completed the erection
of a mill and certain other buildings
in said Arson and placed saw mill
machinery in said mill. The select
men of said town, who were also as
SCISSORS of taxes and, as the plaintiffs
claim, acted as such, abated the taxes
assessed on the mill and certain other
property of the said company for some
years prior to 1909 i'll pursuance Of
said vote without any written appli-
cation being made to them therefor
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, 1909, Willis {
Emery, Walter G. Hilton and Orlando
Walker were duly and legally elected
selectmen and assessors of taxes Of
said town for the year ensuing and
entered upon the duties of the re
spectiye offices.
On the 29th day of January, 1910,
James VI. Norton and Elmore r.
Walker, two inhabitants and tax pay
ers of the town of Arson, were in
formed by one or more of the said
assessors of taxes of said town that
the said assessors We're about to abate
the whole or some part of the taxes
assessed against the property of the
North Arson Lumber company, 10
Gated in said town, for 1909 and be
lieying that the whole or some part
of said tax was about to be abated in
pursuance of the vote of said town
passed on the Dist day of March, A
D., 1908, and for no other reason,
petitioned this court for a writ of pro
hibition to enjoin and prohibit the
said Willis c. Emery, Walter &. Hill
ton and Orlando Walker, as assessors
OF said town, from abating the whole
or any part of said taxes, except for
good and legal cause and upon writ
ten application therefor, according 10
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 Somer-
set 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:
/. 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.
>. Among the other adequate
remedies in this case would be bill in
equity for an Injunction, as provided
in Par. II, section 6, chapter 70 of
the revised statutes, and perhaps
mandamus to the tax collector to col
lect the tax.
!. Assessors of taxes are not a
court, nor even an inferior court, and
do not possess such judicial powers
as to render a writ of prohibition
legally applicable to them for the
cause stated in the petition.
3. The alleged intended act does
not involve an assumption or usurpa-
tion of judicial powers or functions.
g. Said intended act would be only
a ministerial or administrative act. to
execute the vote of the town.
Z The cause of complaint, as
stated in the petition, is substantially
an attempt to exempt property from
taxation, and therefore the petition
should be signed by not less than ten
taxable inhabitants of said town of
Arson, as provided in par 9, section
e. chapter 70 of the revised statutes.
3. The petition in this case is sign
ed by only two of the taxable inhabi-
tants thereof
8. The petition does not allege any
process before the board OF assessors
upon which they may act, or that the
North Arson Lumber company has
made any written application to the
assessors of taxes of said Arson for