Manchester v. Furnald
Supreme Court of New Hampshire
Petition for mandamus, by the city of Manchester and George A. Wagner, a taxpayer, against David O. Furnald and nine others, assessors of the city.
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Petition for mandamus, by the city of Manchester and George A. Wagner, a taxpayer, against David O. Furnald and nine others, assessors of the city. Transferred from the May term, 1901, of the superior court by Wallace, O. J. The petition alleges that the defendants, as assessors of the city, in April, 1900, in appraising the taxable estate in the citj, neglected and refused to value the property of the Amoskeag Manufacturing Company, and that of four other corporations named in the petition liable to taxation therein, at its true and full value as alleged in the petition, but appraised the…
1Opinion of the CourtParsons, J.
The plaintiffs’ grievance is an alleged error in the action of the defendants, assessors, in valuing for taxation certain corporate property in the city. It is correctly claimed by the plaintiffs and asserted by the defendants that the acts complained of were judicial. Hogar v. District, 111 U. S. 701, 710; Edes v. Boardman, 58 N. H. 580.
There is no constitutional right to a jury trial upon questions of value arising upon tax assessments, because the practice was otherwise at the adoption of the constitution. Boody v. Watson, 64 N. H. 162, 166; Cocheco Mfg. Co. v. Strafford, 51 N. H. 455,…
2Cases cited1 opinion
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
3Cited by13 opinions
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- State Ex Rel. St. Francois County School District R—III v. LalumondierSupreme Court of Missouri · 1975
- Attorney-General Ex Rel. Knapp v. LittlefieldSupreme Court of New Hampshire · 1916
- Blogie v. State Tax CommissionSupreme Court of New Hampshire · 1971
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