Kent v. Exeter
Supreme Court of New Hampshire
Petition, by George E. Kent of Pittsfield, administrator of the estate of John J. Bell, late of Exeter, and the heirs of said John J., residents of Exeter, for the abatement of a tax assessed by the selectmen of that town against the heirs of John J. Bell, upon bank stock belonging to Bell’s estate. The bank stock was duly returned for taxation in Pittsfield by Kent, and there taxed. The defendants demur to the petition.
1Opinion of the CourtParsons, J.
The personal estate of a person deceased is taxable to his administrator, resident in this state, in the town in which such administrator resides, except in the case of a special administrator appointed because of delay in determining the final grant of administration. P. S., c. 56, ss. 14, 26, 27; c. 188, s. 21; Laws 1885, c. 56; Laws 1832 (Nov. Sees.), c. 105, ss. 1, 2; Laws, ed. 1830, p. 556; Laws 1827, c. 59; E. S., c. 40 r s. 12. The defendants claim the personal estate of the deceased is taxable in Exeter to his heirs, under P. S., c. 56, s. 26. This section, corresponding to E. S., c.…
2Cases cited6 opinions
- Farmington v. DowningSupreme Court of New Hampshire · 1893
- Manchester Mills v. ManchesterSupreme Court of New Hampshire · 1876
- Perley v. DolloffSupreme Court of New Hampshire · 1881
- Trust & Guaranty Co. v. PortsmouthSupreme Court of New Hampshire · 1879
- Carpenter v. Town of DaltonSupreme Court of New Hampshire · 1879
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
- Pittsfield v. ExeterSupreme Court of New Hampshire · 1898
- Dresser v. HopkintonSupreme Court of New Hampshire · 1908