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Portland: July 5, 1820.

To the Honorable Justices of the Supreme Judicial Court of the State of Maine,

Having laid before the Council a memorial from the assessors of the town of Norway, stating that doubts had arisen whether the taxes raised the present year, ought to be apportioned on real estate according to the laws that were in force at the period of our separation; or in conformity to the principles that are established by the Constitution of this State - And it being further understood that there has been a diversity in the practice of towns on this subject, by which serious difficulties may, in many cases, be created, unless some safe and certain rule is seasonably made known -The council, thereupon, advised, that as the Governor or Council have authority by the Constitution , to require the opinion of the Justices of the Supreme Judicial Court on important questions of law; that it is advisable to request the opinion of the Justices of that court to the following questions.

Firstly, Whether the State tax, levied on towns and plantations of this state by the tax act passed by the General Court of Massachusetts in February last, ought of right to be apportioned and assessed by the assessors of said towns and plantations on real estate, according to the rule of valuation fixed in said act, or according to the rule fixed and established by the Constitution of this State?

Secondly, Whether the County taxes granted to the several Counties of this State by the General Court of Massachusetts in February last, out of right to be assessed and apportioned by the assessors of said towns and plantations in said Counties on real estate by the first or second of the aforesaid rules?

Thirdly, In conformity to which of the rules aforesaid, town and plantation taxes assessed since the fifteenth of march last, by the several towns and plantations in this State, ought of right to be apportioned and assessed on real estate by the assessors of the same?

In conformity with this advice, I request you to state your opinions on the foregoing questions.

I am Gentlemen, with great respect, your obedient servant

William King

Honorable

-Prentiss Mellen,

-William P Preble,

-Nathan Weston Junior.