Boody v. Watson
Supreme Court of New Hampshire
Petition, against the selectmen of Northwood, for an order upon tliem to assess a tax, for a writ of mandamus, and for general relief.
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Petition, against the selectmen of Northwood, for an order upon tliem to assess a tax, for a writ of mandamus, and for general relief. Reported 68 N. H. 820. After tbe case was decided at the June term. 1885, the question was raised whether the writ could be issued after tlie expiration of tbe tax year during which the selectmen were authorized to make a reassessment by the act of 1878 (G. L., c. 57, s. 10), which provides, “If the selectmen, before the expiration of tbe year for wliicb a tax has been assessed, shall discover that tbe same lias been taxed to a person not by law liable, they…
1Opinion of the CourtDoe, C. J.
By express statute the shoe factory of the Pillsbury Brothers, located in Northwood, was taxable in that town in 1884. Gen. Laws, cc. 28, 54. Under s. 10, of c. 53, it had been exempted by a vote of the town for the term of ten years, and that term had expired. July 31, 1885, it was decided in this case that the exemption law did not authorize the second vote of the town continuing the exemption for another term of ten years; that the second vote was void, and no defence to this suit; that the omission of the factory in the assessment of 1884 in pursuance of the illegal vote, was error, and a…
2Cases cited80 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Cummings v. National BankSupreme Court of the United States · 1880
- Ableman v. BoothSupreme Court of the United States · 1859
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3Cited by49 opinions
- Opinion of the JusticesSupreme Court of New Hampshire · 1891
- Cloutier v. State Milk Control BoardSupreme Court of New Hampshire · 1942
- In Re MussmanSupreme Court of New Hampshire · 1972
- State v. CorronSupreme Court of New Hampshire · 1905
- Tilton v. DoughertySupreme Court of New Hampshire · 1985
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