Jones v. Blanchard
Supreme Court of New Hampshire
Writ oe Entry. Facts agreed. The defendant’s title depends on the validity of deeds from the collector of taxes for the years 1858 to 1860. There is no evidence that a notice of the sale for 1858 was given, except the collector’s statement, in his return, that the sale was “ pursuant to notice.” The description of the premises in the assessment for 1860 was “ L. G. Merrill,' — J. Moses, occupant, — 75 acres.”
1Opinion of the CourtStanley, J.
There is no evidence that the statutory requirements in regard to the notice of the tax-sale for 1858 were complied with. Rev. Stats., c. 45, ss. 14, 15; c. 46, ss. 6, 7, 8, 9, 10. In the absence of such notice no title passed by the sale. In the assessment of 1860, the description of the land taxed is not sufficient. If the occupant consented to be taxed for the land, it should have been taxed to him under Rev. Stat., c. 40, s. 7- If he refused to be taxed for it, it should have been assessed “ as resident by the number of the 'lot or such other description as it is commonly known by, with…
2Cases cited2 opinions
- Bowles v. CloughSupreme Court of New Hampshire · 1875
- Perley v. StanleySupreme Court of New Hampshire · 1880