Sawyer v. Gilmore
Maine Supreme Judicial Court
83 A. 673 (1912)

- Written by Emily Laird, JD
Facts
Taxpayers from Maine townships (the township taxpayers) (plaintiffs) sued to enjoin the Maine state treasurer (defendant) from collecting taxes under a state statute requiring property taxes to fund schools. The township taxpayers claimed the statute was unconstitutional under state and federal law, arguing that although the taxes were collected from cities, towns, plantations, and townships, the taxes only resulted in funds used for schools located in cities, towns, and plantations. The funds were not used to benefit students attending school in the townships. The township taxpayers also claimed the taxes were unconstitutional because the taxes were partially distributed based on the valuation of the districts in which given schools were built, resulting in more funds benefiting schools in cities and richer towns than schools in poorer towns. The Maine state treasurer countered that the school-funding legislation was constitutional. The township taxpayers brought a bill in equity in the Maine Supreme Judicial Court seeking to enjoin the Maine state treasurer from collecting the property taxes.
Rule of Law
Issue
Holding and Reasoning (Cornish, J.)
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