S.D. Warren Co. v. Inhab. of Town of Gorham

These three appeals from decisions of town assessors denying tax abatements are based on Sections 76, 77, 79, and 80 of Chap. 13, R. S. 1930. They concern taxes assessed the appellant by the town of Gorham for the years 1935, 1936, and 1937. The denials were made and notices thereof to the appellant were given on December 5, 1938. Appeals therefrom were entered at the January term of the Superior Court, 1939. Service in each was ordered and complied with, following which, counsel for the town seasonably and without objection entered his general appearance in all three cases at the February term, 1939. Nothing further was done until the March term, 1941, when the appellant filed motions (which were granted) for continuance of the appeals to the succeeding June term. On May 29, 1941, other counsel entered general appearances for the town and on June 23rd thereafter filed motions to dismiss all three actions on two grounds: first, that the appeals in two of the cases were prematurely entered to accord with said Sec. 77, and second, that no one of the three appeals was tried at the return term as claimed to be required by Sec. 79 of said statute. The Justice below denied the motions, to which rulings the exceptions now before us were taken, perfected, and presented. ALLEGED PREMATURE ENTRY.