Sunapee v. Lempster
Supreme Court of New Hampshire
Assumpsit, for the support of one Hall, a pauper. Facts found by a referee. Hall has no settlement in Sunapee, and none in any town in this state unless he has one in Lempster. He was duly assessed for his poll and some other property for six years next preceding 1859, and for all those years he paid all taxes thus assessed upon him.
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Assumpsit, for the support of one Hall, a pauper. Facts found by a referee. Hall has no settlement in Sunapee, and none in any town in this state unless he has one in Lempster. He was duly assessed for his poll and some other property for six years next preceding 1859, and for all those years he paid all taxes thus assessed upon him. In the year 1859 he was assessed for his poll and some other property, and his taxes were committed to the collector, but before they were paid it was ascertained that he was over seventy years of age before he was taxed for that year, and the collector, being…
1Opinion of the CourtFoster, J.
“Any person of the age of twenty-one years, who shall have resided in any town in this state, and, being taxed for his poll for seven years in succession, shall have paid all taxes legally assessed on his poll or estate during said term, shall thereby gain a settlement in such town.” G. S., c. 73, s. 1.
“Every person seventy years of age is exempted by law from the payment of a poll tax.” G. S., c. 49, s. 1.
It is a well settled rule, that no tax shall be considered as imposed by law, in the absence of a manifest declaration of the intent of the legislature to impose it. Dock Co. v. Browne, 2…
2Cited by4 opinions
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Boston & Maine Railroad v. ConcordSupreme Court of New Hampshire · 1916
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Sullivan County v. LempsterSupreme Court of New Hampshire · 1932