Opinion ID: 1909651
Heading Depth: 1
Heading Rank: 2

Heading: The ties.

Text: The parties have stipulated that the railroad ties in question were finished so that they were ready for use. We may properly infer from this evidence in the light of common knowledge that all the necessary work of cutting, sawing to standard length, peeling, and facing with flat sides had been done and the ties were ready to be laid in position to support rails, their ultimate intended use. That railroad ties prepared for final use in the location where they were first cut have been there manufactured has been recognized many times. Butler v. McPherson Bros., 95 Miss. 635, 49 So. 257; Mahan v. Clark, 219 Pa. 229, 68 A. 667; Johnson v. Truitt, 122 Ga. 327, 50 S.E. 135. The dictum in Sands v. Sands, 74 Me. 239, at page 240, applies only to the lien statute there interpreted. For the same reason we distinguish Kollock v. Parcher, 52 Wis. 393, 9 N.W. 67. The completed ties were manufactured lumber within the meaning of R.S.1944, Chap. 81, Sec. 13, subsec. 1, as amended, and not being in the possession of a transportation company and in transit, they were taxable to appellant in Houlton, the town where [they were] situated on April 1, 1951. See Desjardins v. Jordan Lumber Co., supra. Inasmuch as the pulpwood and ties were assessed together for a single sum producing a tax of $28.35, and the appeal is here sustained only as to the portion of the tax allocable to the pulpwood in the amount of $17.13, the entry will be, Judgment for the Town of Houlton for $11.22, without costs.