Newport v. Unity
Supreme Court of New Hampshire
Petition, for abatement of taxes. Pacts agreed. Under the authority of c. 169, Laws 1895, the town of Newport owns and operates water-works constructed and used for extinguishing fires and other public purposes. The town charges, and collects from, those of its inhabitants who use the water, reasonable tolls for the water used by them respectively.
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Petition, for abatement of taxes. Pacts agreed. Under the authority of c. 169, Laws 1895, the town of Newport owns and operates water-works constructed and used for extinguishing fires and other public purposes. The town charges, and collects from, those of its inhabitants who use the water, reasonable tolls for the water used by them respectively. A tract of land containing an acre and a quarter, situated in Unity at the outlet of Gilman pond, with a dam and appurtenances upon it, and a line of main pipe underground extending from the dam to the central village in Newport, form a part of the…
1Opinion of the CourtWallace, J.
The question for decision is whether that portion of the water-works owned by the town of Newport within the limits of the town of Unity is subject to taxation in the latter town. The act (Law's 1895, c. 169) which authorized the tourn of New'port to construct the water-w'orks contains no provisions in regard to their taxation. By s. 3, c. 55, P. S., “ Buildings, mills, carding machines, factory buildings and machinery, wharves, ferries, toll-bridges, locks and canals, and aqueducts, any portion of the water of which is sold or rented for pay, are taxable as real estate.” This section of the…
2Cases cited2 opinions
- Town of West Hartford v. Board of Water CommissionersSupreme Court of Connecticut · 1877
- City of Rochester v. . Town of RushNew York Court of Appeals · 1880
3Cited by9 opinions
- City & County of San Francisco v. McGovernCalifornia Court of Appeal · 1915
- Stiles v. Village of NewportSupreme Court of Vermont · 1904
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- City of Dallas v. StateCourt of Appeals of Texas · 1930
- Town of Hamden v. City of New HavenSupreme Court of Connecticut · 1917
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