Winnipiseogee Lake Cotton & Woolen Manufacturing Co. v. Laconia
Supreme Court of New Hampshire
Petitions, for abatements of a portion of tbe taxes assessed upon tbe plaintiffs’ real estate in tbe years 1898 to 1896, inclusive.
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Petitions, for abatements of a portion of tbe taxes assessed upon tbe plaintiffs’ real estate in tbe years 1898 to 1896, inclusive. Transferred from tbe November term, 1905, of tbe superior court by Peaslee, J. Tbe real estate in question was appraised by tbe defendants for purposes of taxation in 1893 at $60,000, in 1894 at $68,600, and in 1895 and 1896 at $67,100. Applications were seasonably made to tbe selectmen for abatements, and after tbeir refusal petitions were filed in court witbin tbe time limited by statute. By agreement of tbe parties tbe findings in similar proceedings by the…
1Opinion of the CourtBingham, J.
The question presented by the exception is whether the judgment entered upon the appeal from the tax assessed in 1892 upon the plaintiffs’ real estate is evidence of the true value of the same real estate in a subsequent appeal from the taxes assessed upon it in 1895 and 1896. In Winnipiseogee etc. Co. v. Laconia, 68 N. H. 284, it was held: First, that the principles of res adjudicata apply in tax appeals as in other cases. Second, that when the value of property upon a given date is res adjudicata between the parties, the judgment establishing such fact is conclusive proof of its value on…
2Cited by11 opinions
- The Evergreens v. NunanCourt of Appeals for the Second Circuit · 1944
- Rieck Ice Cream Co. AppealSupreme Court of Pennsylvania · 1965
- Ainsworth v. ClaremontSupreme Court of New Hampshire · 1967
- In Re Mutual Benefit Life Ins. Co.New Jersey Superior Court Appellate Division · 1955
- Sheldon Hotel Corp. Assessment AppealSupreme Court of Pennsylvania · 1949
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