Jaffrey v. Smith
Supreme Court of New Hampshire
Assumpsit, in the first case, to recover a tax of $18,935.71 assessed against Maria R. Adams in Jaffrey for the year 1907. Facts found by the court. Maria R. Adams died April 27,1907. She had resided in Jaffrey, and on April 13 gave a sworn inventory of her taxable property to. the selectmen. She gave in some real estate and $10,000 in personal property.
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Assumpsit, in the first case, to recover a tax of $18,935.71 assessed against Maria R. Adams in Jaffrey for the year 1907. Facts found by the court. Maria R. Adams died April 27,1907. She had resided in Jaffrey, and on April 13 gave a sworn inventory of her taxable property to. the selectmen. She gave in some real estate and $10,000 in personal property. Acting upon this, the selectmen assessed her tax at $238, which was paid June 12. May 16, the defendant was appointed her executor. He filed an inventory of her estate which was; accepted by the probate court June 11, and which showed that…
1Opinion of the Court
1. The first objection raised to the maintenance this suit is that the record introduced in evidence is insufficient and incompetent to prove the assessment of a tax, because the record was not signed by the selectmen. Authority for this proposition is found in the reasoning in Perkins v. Langmaid, 36 N.H. 501, where it is held that the "fair record" in the selectmen's book (P. S, c. 59, s. 5) is the assessment, and that there is no sufficient record without the signatures of the selectmen. This case was recognized as authority in Paul v. Linscott, 56 N.H. 347, but with evident doubt of its…
2Cases cited31 opinions
- Barhyte v. . ShepherdNew York Court of Appeals · 1866
- Sennott's CaseMassachusetts Supreme Judicial Court · 1888
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Willard v. HarveySuperior Court of New Hampshire · 1852
26 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pheasant Lane Realty Trust v. City of NashuaSupreme Court of New Hampshire · 1998
- Automatic Sprinkler Corp. of America v. MarstonSupreme Court of New Hampshire · 1947
- Nottingham v. Newmarket Manufacturing Co.Supreme Court of New Hampshire · 1930
- Hinkley & Donovan v. PaineDistrict Court, D. New Hampshire · 1977
- In Re Estate of ProutySupreme Court of Vermont · 1933
6 more not listed; retrieve them via the Exa API.