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DEAD RIVER CO. v. ASSESSORS OF HOULTON

103 A.2d 123 (1953)

DEAD RIVER CO. v. ASSESSORS OF HOULTON.

Supreme Judicial Court of Maine.

December 17, 1953.

Attorney(s) appearing for the Case

Locke, Campbell, Reid & Hebert, Augusta, for plaintiff.

James P. Archibald, Houlton, for defendant.

Before MERRILL, C. J., and THAXTER, FELLOWS, WILLIAMSON, TIRRELL, and WEBBER, JJ.

WEBBER, Justice.

On report. This was an appeal from the decision of the assessors of the Town of Houlton declining to abate a portion of taxes assessed to the appellant, Dead River Company, a corporation which was for purposes of taxation as of April 1, 1951 an inhabitant of the City of Bangor. Appellant maintains a place of business in Houlton, where a wholesale and retail oil business is conducted and where it buys some wood. Included in the assessment was an

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