Lefevre v. Healy

The procedure is improper. The plaintiff’s only relief is by petition for abatement. Bean &c. Co. v. Jaffrey, 80 N. H. 343, 344. While the bill by amendment may be made a petition for abatement, it was not seasonably brought under the statute (P. L., c. 64, s. 14) in respect to the 1940 assessment, and for this reason alone that assessment can have no consideration.

Without attention to other questions bearing on the claimed exemption for 1941, the statute (P. L., c. 60, s. 26) reads in part: “Every soldier, . . . residing in this state who served for thirty days or more in the army of the…