Boston & Maine Railroad v. Franklin
Supreme Court of New Hampshire
Petition, for the abatement of the tax assessed by the defendant •on the plaintiff’s power-plant in Franklin for the year 1911. The plant is owned by the Concord & Montreal Railroad and leased to the plaintiff. Transferred without a ruling from the April term, 1912, of the superior court by Plummer, J., on an agreed statement of facts.
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Petition, for the abatement of the tax assessed by the defendant •on the plaintiff’s power-plant in Franklin for the year 1911. The plant is owned by the Concord & Montreal Railroad and leased to the plaintiff. Transferred without a ruling from the April term, 1912, of the superior court by Plummer, J., on an agreed statement of facts. The property alleged to have been improperly taxed by the defendant includes a plant for the generation of electric energy, a water-power, and flowage rights, and is located at Eastman Falls on the Pemigewasset river. April 1, 1911, the property was being…
1Opinion of the CourtYoung, J.
If the plaintiff’s power-plant is a part of its road, rolling-stock, or equipment, within the meaning of section 1, chapter 64, Public Statutes, the prayer of the petition should be granted (Fitchburg R. R. v. Prescott, 47 N. H. 62); but if it is not used in the plaintiff’s ordinary business, within the meaning of section 6, chapter 55, Public Statutes, the petition should be dismissed (Nashua & Lowell R. R. v. Nashua, 62 N. H. 602), for the latter section provides that all the real estate of a railroad which is not so used shall be taxed in the town in which it is situated. This section was…
2Cases cited1 opinion
- Nashua & Lowell Railroad v. NashuaSupreme Court of New Hampshire · 1883
3Cited by3 opinions
- Bow v. FarrandSupreme Court of New Hampshire · 1915
- Boston & Maine Railroad v. ConcordSupreme Court of New Hampshire · 1917
- Boston & Maine Railroad v. PortsmouthSupreme Court of New Hampshire · 1921