Glidden v. Newport
Supreme Court of New Hampshire
.Petition, for abatement of taxes. Trial before Wallace, C. J., at the May term, 1906, of the superior court. Upon a consideration of the facts hereinafter set forth, the court dismissed the petition, subject to the plaintiff’s exception. In November, 190B, Edson W. and Julius E. Harvey were in possession of a farm in Newport under a bond for a deed from one Fletcher.
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.Petition, for abatement of taxes. Trial before Wallace, C. J., at the May term, 1906, of the superior court. Upon a consideration of the facts hereinafter set forth, the court dismissed the petition, subject to the plaintiff’s exception. In November, 190B, Edson W. and Julius E. Harvey were in possession of a farm in Newport under a bond for a deed from one Fletcher. Fletcher was pressing them for the payment of $1,350 due upon the bond, and they applied to the plaintiff for a loan of the money. The plaintiff agreed to loan them the money, he to have a deed of the farm and to give them a…
1Opinion of the CourtChase, J.
It is assumed that the at interest for which the plaintiff was taxed is a portion of the money which he paid when the farms were conveyed to him; otherwise there would be no question of law before the court. One question for consideration, therefore, is whether this money was money at inter est within the meaning of the statute, which subjects to taxation “money on hand or at interest more than the owner pays interest for, including money . . . loaned on any mortgage, pledge, obligation, note, ox other security, whether on interest or interest be paid or received in advance.” P. S., c. 55, s.…
2Cases cited4 opinions
- Morrison v. ManchesterSupreme Court of New Hampshire · 1879
- Boston, Concord & Montreal Railroad v. StateSupreme Court of New Hampshire · 1883
- Libby v. Mt. Monadnock Mineral Spring & Land Co.Supreme Court of New Hampshire · 1893
- Sawyer v. NashuaSupreme Court of New Hampshire · 1879
3Cited by2 opinions
- Opinion of the JusticesSupreme Court of New Hampshire · 1911
- Bellows Falls Canal Co. v. WalpoleSupreme Court of New Hampshire · 1912