The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1912-01-04

the abatement of any OF It's taxes as
sessed for the year 1909 ON any of
its property situated in said town.
10. The petition does not allege thar
said assessors have taken any action,
or done anything or attempted to do
any thing by vote or otherwise, or
even discussed the matter in a meet
ing of their board, formal or informal,
concerning the abatement of the
whole or part of said taxes.
This case is now before the law
court on the following report as to
whether a writ of prohibition shall
issue as prayed for or the petition
dismissed on motion of the defendants.
Counsel for defendants admit all
the allegations in the plaintiffs petit
ton, except the allegations in the
ninth paragraph Of the petition, that
they intended to abate the whole or a
part of said tax unlawfully. But as
to that allegation the defendants ad-
SOMER RESCRIPT.. ....#. -. 49,.
nit that they, as selectmen, did in
tend to abate a part Of said tax, but
not unlawfully.
Counsel for petitioners admit that
they could have easily obtained the
signatures of at least 10 taxable in
habitants of said Arson to an appli-
cation or petition, as provided in sec
ton 6, paragraph II, OF chapter 10 of
the revised statutes and that said
assessors were the selectmen.
The writ of prohibition has been de-
fined as AN extraordinary writ is
suing out of court of superior juris-
diction and directed to an inferior
tribunal properly and technically de-
nominated as such, or to an inferior
ministerial tribunal possessing Incl
dental judicial powers and known as
quasi judicial tribunal, or even in eX
treme cases to a purely ministerial
body to cease abusing or usurping
/ judicial functions"
The writ is applicable whenever
judicial functions are assumed which
do not rightfully belong TO a person
or court assuming that function. Il
j is the nature of the act which de
termines the propriety of the writ
The power Of the supreme judicial
court of this state to issue the writ
is expressly conferred by the revised
statutes, chapter -, section .. al
though the court had the power by
virtue Of its general common law
jurisdiction, il being a common law
writ said to be as old as the common
law.
The statute does not define the case
in which the power is to be exercised
but it is a power like that connected
with other prerogative writs, to be
used with caution and only upon
proper and necessary occasions.
The decision of this case does not
require IA lengthy discussion of the
writ of prohibition, the procedure and
its purpose All the authorities agree
that the power to issue it should be
used with caution, and only upon
proper and necessary occasions. and
that if there is another adequate or
ordinary remedy, it is the duty of the
court to deny the writ, but such other
remedy must be prompt, efficient and
equally adequate.
The act which the plaintiffs seek
to prohibit is an indirect attempt to
execute the vote of March p, 1908.
eXempting property from taxation,
and chapter -. section 6, paragraph
/ II revised statutes provides that this
court shall have equity jurisdiction on
petition of not less than 10 taxable
inhabitants thereof to restrain the ex-
emption of property from taxation.
As said by the court in Emery vs.
Sanford, q Maine 525, Among the
adequate remedies, however. which
are available to property owners and
tax payers TO secure equal and legal
taxation, is that prescribed in para
graph 9, chapter II, revised statutes
in which, on application of not less
+ than 80 inhabitants of town, full
equity jurisdiction is conferred upon
this court to hear and determine all
complaints relating to any unauthor-
lied votes Of such town to raise money
by taxation, or to exempt property
therefrom.
There being remedy provided by
statute to prevent the vote from being
executed, it cannot be said that there
is not an ordinary proceeding at law
or in equity to restrain the defend
ants,
The statute having conferred upon
this court jurisdiction upon petition
of 10 inhabitants of the town. has
given prompt efficient and an equal
ly adequate remedy with the writ OF
prohibition, which remedy the plain
tiffs, if they have a just grievance,
should avail themselves Of
Writ denied. Petition dismissed.
Received Nov Both 1911