Kerby v. Charlestown
Supreme Court of New Hampshire
(1) Petition, for an abatement of the tax assessed against Catherine Paris, the plaintiffs’ testatrix, by the town of Charlestown in 1914. (2) Probate Appeal, from a decree of the probate court of Sullivan county dismissing the plaintiffs’ petition for leave to file a copy of her will. The court found that Mrs. Paris, who had resided in Charles-town for many years, neglected to comply with the provisions of P. S., c. 57 in 1912 and was doomed.
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(1) Petition, for an abatement of the tax assessed against Catherine Paris, the plaintiffs’ testatrix, by the town of Charlestown in 1914. (2) Probate Appeal, from a decree of the probate court of Sullivan county dismissing the plaintiffs’ petition for leave to file a copy of her will. The court found that Mrs. Paris, who had resided in Charles-town for many years, neglected to comply with the provisions of P. S., c. 57 in 1912 and was doomed. The same thing happened in 1913, and she decided to acquire a residence in New York City where she had resided before coming -to Charlestown. In…
1Opinion of the CourtYoung, J.
Whether the plaintiffs should be permitted to file a. copy of Mrs. Paris’ will depends on where she resided at the time of her death. P. S., c. 187, s. 13. The court has found that she resided in New York; consequently the only question raised by the state’s exception is whether the evidence warrants that finding. The plaintiffs rely on the fact that Mrs. Paris went to New York in the fall of 1913 to acquire a domicile in that city and after consulting an attorney as to what she must do to effectuate her purpose, registered at the Manhattan Hotel as of New York City, hired a room by the year,…
2Cases cited4 opinions
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Parsons v. DurhamSupreme Court of New Hampshire · 1899
- Foss v. FossSupreme Court of New Hampshire · 1878
- Bartlett v. New BostonSupreme Court of New Hampshire · 1915
3Cited by9 opinions
- Conner v. StateSupreme Court of New Hampshire · 1925
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927
- Wheeler, County Tax Commissioner v. BurgessCourt of Appeals of Kentucky (pre-1976) · 1936
- Bean & Symonds Co. v. JaffreySupreme Court of New Hampshire · 1922
- Bisson v. University of New HampshireSupreme Court of New Hampshire · 1990
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