l8 FOREST commissioner's REPORT. 



no way except that provided by Section 5. But Section 65, Chapter 10, 

 R. S., provides : "In addition to other provisions for the collection of 

 taxes legally assessed, the mayor and treasurer of any city, the select- 

 men of any town, and the assessors of any plantation, to which a tax is 

 due, may, in writing, direct an action to be commenced in the name of 

 such city or the inhabitants of such town or plantation, against the 

 party liable." This section was construed by the court in Rockland 

 vs. Ulmer, 84 Maine, 503, in which it was held, the state and county 

 tax which, at the time of the assessment, the collector was bound to pay 

 when collected, direct to the county and state, was due the municipality 

 within the meaning of that statute. 



If the general state and county tax, which do not belong to the mu- 

 nicipality, are due the municipality, within the meaning of the statute, 

 why are not the taxes of the fire district due? It was held in the above 

 case that, "The municipality was the agency through which said state 

 and county taxes were assessed and collected. Viewing the munici- 

 pality in the. light of an agent or trustee of the public, all the taxes tol 

 be assessed and collected through its agency, may be said to be due toi 

 it as such agent or trustees. The right of action against the delinquent 

 inhabitant, or property owner, was given to the municipality to enable 

 it to perform its duties as such agents or trustees. We think the state 

 and county taxes assessed upon the municipality, are within the purview 

 of the statute granting this relief. 



If the municipality could act as the agent of the state in collecting 

 the state tax, why could it not act as the agent of the state in collecting 

 the fire district tax? The last named tax was included in the treasurer's 

 warrant to the assessors of the plaintiff town, and thereby the tax, by) 

 the doctrine of Rockland vs. Ulmer, supra, was committed to the plan- 

 tation to collect for the benefit of the fire district, to be paid direct to 

 the state. 



The objections above considered are all that are urged in behalf of 

 the exceptions. We do not consider them of sufficient weight to sustain 

 the exceptions, and the mandate should be. 



Exceptions overruled. 



