Canaan v. Grafton County
Supreme Court of New Hampshire
Petition, to be reimbursed the sum of 1184.50 expended for the support of one George P. McCormick, a poor person. Said McCormick resided in Canaan from some time in 1872 until his death in March, 1888, and was taxed for his poll there in 1878 and 1874 under the name of James McCormick, and from 1875 to 1879, inclusive, under the name of George P. McCormick.
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Petition, to be reimbursed the sum of 1184.50 expended for the support of one George P. McCormick, a poor person. Said McCormick resided in Canaan from some time in 1872 until his death in March, 1888, and was taxed for his poll there in 1878 and 1874 under the name of James McCormick, and from 1875 to 1879, inclusive, under the name of George P. McCormick. He paid all taxes legally assessed on his poll and estate, including those assessed against him by the name of James McCormick, during the above seven years. His true name was George P. McCormick.
1Opinion of the CourtClark, J.
McCormick acquired a legal settlement in Canáan by residing in the town and being taxed for his poll for seven years in succession, and paying all taxes legally assessed on his poll and estate during that time. G. L., c. 81, s. 1. It is immaterial that he was taxed by the name of James McCormick in the years 1873 and 1874. George P. McCormick was the person intended to be taxed, and the tax was assessed against him by the name of James McCormick, and paid by him. Whether the mistake in the name was accidental or intentional, it did not invalidate the tax. Sawyer v. Gleason, 59 N. H. 140 ;…
2Cases cited4 opinions
- Cogswell v. Rockingham Ten Cents Savings-BankSupreme Court of New Hampshire · 1879
- Sawyer v. GleasonSupreme Court of New Hampshire · 1879
- Vandyke v. CarletonSupreme Court of New Hampshire · 1881
- West v. Town of ErrolSupreme Court of New Hampshire · 1877
3Cited by1 opinion
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