The Republican journal., 1921-12-08
Law Court Finds for the
Defendant.
City of Belfast Loses It's Case Against the
Hayford Block Company.

City Of Belfast Loses It's Case Against the
| Hayford Block Company.
A rescript was handed down by the
Law Court Tuesday in the Waldo county
case of the City of Belfast VS.. The Hay
ford Block Co., giving judgment for the
defendant.
The rescript, which was drawn by As
sociate Justice George NJ. Hanson of
Calais, is as follows:
Action of debt to recover the unpaid
| balance of taxes assessed against the
ing to $248.71, and before the court on an
agreed facts it appears
/. That the total of defendants taxes
for 1920 is S1,153 46, and payments and
discount amount to S9O4.74, leaving an
unpaid balance of $248 II.
2. That on the second floor of defend
ants building, assessed as "Hayford
Block" is hail known as Belfast OPP
era House." which was leased by the
defendant to one Williamson for a term
of five years from and after Jan. l, 1919
| 8. That on or about Aug. 4, 1919, said
Williamson. with the written consent of
defendant, leased said hall to the city of
Belfast for one year. The principal OBJ
ject of the city in taking said lease was
to provide an armory for military COM
pany, but it was also used for other pur-
poses for which the city had a right to |
use it under its lease
4. That on Nov. II, 1920, the assessors
made record of attachments containing
the following item: "Hayford Block Co., |
Sec. 81, Chapter 259 R. S. To correct an
error of the assessors in making the origi- |
nal assessment R. E. $248. H." And in |
the list of attachments given by the asses
sors to the collector is the following item:
$248 II, 1868 of tax" i
5. That no written application was
made to the assessors for this abate-
ment.
Held:
1, The assessors in the foregoing rec
ord, state frankly that they make the |
same ito correct an error of the assessors i
making the original assessment" and
while recorded in the list of Attachments,
tits not an abatement within the mean
ing of the statute relating to ATTACHMENTS,
but an amendment correcting an error.
The reason for the correction is given i !
the agreed facts, namely, that the second
floor of the Hayford Block Co. building
was used as an armory, and therefore
exempt from taxation.
| 2. The action of the assessors in max
ing the amendment is authorized by law.
Section 10, Chap 4, r. S. provided that
when omissions or errors exist in the
records or tax lists of town or school
district, or in returns of warrants for
meetings thereof, they shall be amended,
on oath, according to the fact, while in
or after he ceases to be in Office, by the
officer whose duty it was to make them
correctly. If the original warrant is lost
or destroyed, the return, or an amend
ment of it, may be made upon a copy
thereof"
3. The reason assigned for making the
amendment is ample, as the case falls
within the meaning and intention of
Chapter 259, Public Laws 1917, section
81 thereof providing that Cali armories,
drill rooms, offices, headquarters offices.
and target ranges, owned by the state or
by any municipality. or by any organiza-
ton of the National Guard, and all build
ings and lands leased by the state, or by
any municipality, or by an officer or or
ganization of the National Guard, to be
used as an armory, drill room, headquar-
tiers office, target range, or for other
military purposes, shall be exempt from
taxation for all purposes during the period
of such ownership, lease and use."
4. 1t is urged that no written applica-
ton was presented for an abatement by
the defendant, but the position is not
well taken, because as q re stated no
abatement within the m ~ of the law
has been made, or attemised TO be made.
A correction of their own error was made
by the assessors, and thus under the stat
ute they were authorized to do.
Judgment for defendant.