Boston & Maine Railroad v. State
Supreme Court of New Hampshire
Appeal from the assessment of the plaintiffs’ tax of 1884. Facts agreed. The board of equalization valued the plaintiffs’ road in New Hampshire at $2,000,000, and assessed the tax accordingly, which-the plaintiffs paid, under protest, October 30, 1884. This appeal was immediately taken, on which the valuation was reduced $200,-000, the tax assessed, and reduced $2,473.40, and an order reducing ~the tax has been certified to the state treasurer, who gave credit for ■the sum…
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Appeal from the assessment of the plaintiffs’ tax of 1884. Facts agreed. The board of equalization valued the plaintiffs’ road in New Hampshire at $2,000,000, and assessed the tax accordingly, which-the plaintiffs paid, under protest, October 30, 1884. This appeal was immediately taken, on which the valuation was reduced $200,-000, the tax assessed, and reduced $2,473.40, and an order reducing ~the tax has been certified to the state treasurer, who gave credit for ■the sum of $2,473.40 on the plaintiffs’ tax due October 30,1885. The plaintiffs claim one year’s interest on the reduction.
1Opinion of the CourtBingham, J.
The plaintiffs were required by law “to pay an annual tax as near as may be in proportion to the taxation of other property in all the cities and towns of the state.” Laws of 1881, e. 53, s. 1.
It has been adjudicated that the plaintiffs were wrongfully required to pay the sum of $2,473.40 more than their legal annual tax for 1884, and paid the same to the state, under protest, October 30, 1884. The plaintiffs claim that they were entitled not only to the sum ^rongfully taken, but to interest on the same to the time it was applied to their use.
They could not be taxed for a greater sum than…
2Cases cited2 opinions
- Parrott v. . Knickerbocker and N.Y. Ice Cos.New York Court of Appeals · 1871
- Schwerin v. . McKieNew York Court of Appeals · 1872
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- Schlesinger v. StateWisconsin Supreme Court · 1928
- Board of County Commissioners v. KaulSupreme Court of Kansas · 1908
- Commonwealth v. Safe Deposit & Trust Co.Supreme Court of Virginia · 1930
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1900
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