S.D. Warren Co. v. Fritz Et Al‪.‬

On exceptions to the refusal of the justice presiding at the December Term, 1941, of the Superior Court held at Portland, within and for Cumberland County, State of Maine, to restore to the docket of that court, two separate tax-abatement appeals, which had been dismissed at a prior term of that court. Both appeals present the same questions of law, and will be considered together. The appeals (one covering the 1933 taxes and the other the 1934 taxes) were taken to that court by the S.D. Warren Company, hereinafter called appellant, from the refusal of the tax assessors of Gorham in said county, hereinafter called appellees, to abate the taxes which had been assessed against that company by said Gorham. The appeals were entered at the May Term, 1935, and dismissed at the April Term, 1938. Up to the time of dismissal, no appearances had been entered for the appellees, and no orders of notice on the appeals have ever been issued.