Downing v. Farmington
Supreme Court of New Hampshire
Petition, filed January 12, 1894, for the abatement of a tax assessed in Farmington against the plaintiff’, April 1, 1892, upon his stock in the Farmington National Bank. Facts found by the court. The plaintiff'was a resident of Haverhill, Massachusetts. In July or August, 1892, the collector of taxes of Farmington sent a bill of the tax, by mail, addressed to the plaintiff at Haverhill, which ho did not receive.
Read the full summary
Petition, filed January 12, 1894, for the abatement of a tax assessed in Farmington against the plaintiff’, April 1, 1892, upon his stock in the Farmington National Bank. Facts found by the court. The plaintiff'was a resident of Haverhill, Massachusetts. In July or August, 1892, the collector of taxes of Farmington sent a bill of the tax, by mail, addressed to the plaintiff at Haverhill, which ho did not receive. He first learned of the tax in August, 1898. If the sending of the bill was sufficient notice of the tax, the petition is to be dismissed; otherwise the. tax is to be abated.
1Opinion of the CourtChase, J.
An appeal may be taken from the selectmen’s refusal or neglect to abate a tax at any time within nine months after notice of the tax. P. S., c. 59, s. 11; Larkin v. Portsmouth, 59 N. H. 26; Farmington v. Downing, 67 N. H. 441. The manner of giving notice to a non-resident of a tax assessed upon his personal property is not prescribed in the statutes. Non-residents are expressly excepted from the operation of P. S., c. 60, s. 2; and section 2 of chapter 61 relates to taxes assessed upon real estate. The statute “ does not require the person taxed to appeal within a particular time from the…
2Cases cited4 opinions
- Farmington v. DowningSupreme Court of New Hampshire · 1893
- Larkin v. PortsmouthSupreme Court of New Hampshire · 1879
- Trust & Guaranty Co. v. PortsmouthSupreme Court of New Hampshire · 1879
- Sabre v. SmithSupreme Court of New Hampshire · 1883
3Cited by1 opinion
- Bean & Symonds Co. v. JaffreySupreme Court of New Hampshire · 1922