Legal Opinion

Williams v. Park

Supreme Court of New Hampshire

Decided November 3, 1903PublishedCited by 9 opinions

Petition, for mandamus requiring the selectmen of Warren to assess a tax upon property of William R. Park for the year 1901. The plaintiffs are residents and taxpayers in the town, and three of the defendants were the selectmen of the town that year. Park is the other defendant.

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Petition, for mandamus requiring the selectmen of Warren to assess a tax upon property of William R. Park for the year 1901. The plaintiffs are residents and taxpayers in the town, and three of the defendants were the selectmen of the town that year. Park is the other defendant. Facts agreed, and case transferred from the May term, 1902, of the superior court by Young, J. At a meeting duly warned, held October 9, 1899, the town, under sufficient articles in the warrant, voted as follows: “The establishment — that said establishment shall include a sawmill and dressing mill — for manufacturing…

1Opinion of the CourtChase, J.

Tlie statute under which tlie town acted in making the .exemption to Park reads as follows: “Towns may by vote exempt from taxation for a term not exceeding ten years any manufacturing establishment proposed to be erected or put in operation therein, and the capital to be used in operating the same, unless such establishment has been previously exempted from taxation by some town.” P. S., e. 55, s. 11. The establishment contemplated by the town’s vote was to be equipped for furnishing steam and electric power and light and distributing the same,, as well as for manufacturing lumber and wood.…

2Cases cited2 opinions

  1. People Ex Rel. Brush Electric Manufacturing Co. v. WempleNew York Court of Appeals · 1892
  2. Frederick Electric Light & Power Co. v. Mayor of Frederick CityCourt of Appeals of Maryland · 1897

3Cited by9 opinions

  1. In re I. Rheinstrom & Sons Co.District Court, E.D. Kentucky · 1913
  2. In re Charles Town Light & Power Co.District Court, N.D. West Virginia · 1910
  3. Young Women's Christian Ass'n v. PortsmouthSupreme Court of New Hampshire · 1937
  4. Kimball v. PotterSupreme Court of New Hampshire · 1938
  5. New Canaan Academy, Inc. v. Town of CanaanSupreme Court of New Hampshire · 1982

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