Canaan v. Enfield Village Fire District
Supreme Court of New Hampshire
Assumpsit, to recover the amount of a tax assessed for the year 1904 upon property of the defendants located in the town of Canaan. The writ is dated September 16, 1904. Transferred from the November term, 1905, of the superior court by Chamberlin., J., upon an agreed statement of facts. The defendants are a municipal corporation within the limits of the town of Enfield.
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Assumpsit, to recover the amount of a tax assessed for the year 1904 upon property of the defendants located in the town of Canaan. The writ is dated September 16, 1904. Transferred from the November term, 1905, of the superior court by Chamberlin., J., upon an agreed statement of facts. The defendants are a municipal corporation within the limits of the town of Enfield. In pursuance of legislative authority and a vote of the inhabitants, the district purchased land in Canaan, constructed a reservoir thereon, and established a system of waterworks which at the time of the assessment in…
1Opinion of the CourtBingham, J.
This suit is brought under section 17, chapter 60, of the Public Statutes, to recover a tax assessed April 1,1904, upon certain real estate owned by the defendants in the plaintiff town. The contention of the defendants is that their charter authorized the purchase of the property for water-works purposes •and exempted it from taxation (Laws 1903, c. 221); but this contention cannot bo set up in defence of the action. The assessment is in the nature of a judgment and cannot be attacked collaterally. If the property assessed was not taxable, or the tax was excessive, the defendants’ remedy was…
2Cases cited2 opinions
- Farmington v. DowningSupreme Court of New Hampshire · 1893
- Pittsfield v. ExeterSupreme Court of New Hampshire · 1898
3Cited by5 opinions
- Jaffrey v. SmithSupreme Court of New Hampshire · 1911
- Nottingham v. Newmarket Manufacturing Co.Supreme Court of New Hampshire · 1930
- Rowe v. HamptonSupreme Court of New Hampshire · 1910
- Glynn v. MaxfieldSupreme Court of New Hampshire · 1910
- Keene v. Cheshire CountySupreme Court of New Hampshire · 1919