N. J. GENDRON LBR. CO. v. INHABITANTS OF TOWN OF HIRAM


120 A.2d 560 (1956)

N. J. GENDRON LUMBER CO., Appellant, v. INHABITANTS OF TOWN OF HIRAM, and Charles J. Small, Harry L. Pendexter, and Frank W. Merrifield, Assessors for the Time Being of Said Town of Hiram, Appellees.

Supreme Judicial Court of Maine.

February 6, 1956.


Attorney(s) appearing for the Case

Gendron, Fenderson & McDougal, Sanford, for plaintiff.

Sidney Batchelder, Kezar Falls, Albert J. Stearns, Norway, for defendant.

Before FELLOWS, C. J., and WILLIAMSON, BELIVEAU, TAPLEY, CLARKE, and WEBBER, JJ.


WEBBER, Justice.

The appellant sought an abatement of a portion of the tax assessed on its personal property as of April 1, 1950. The petition having been denied by the assessors, appeal was seasonably taken to the Superior Court. The action of the assessors was there affirmed. Appellant's exceptions now bring the matter before us. The factual background is fully covered by an agreed statement of facts and stipulations.

The appellant is a corporation engaged...

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