Briggs' Petition
Superior Court of New Hampshire
This is a petition for an abatement of taxes. It is dated April 24, 1852, and asks the court of common pleas to make such order as justice may require.
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This is a petition for an abatement of taxes. It is dated April 24, 1852, and asks the court of common pleas to make such order as justice may require. It appeared that the firm, consisting of James Briggs and John Andrew, having complied with the requirements of section 4 of chapter 41 of the, Revised Statutes, by furnishing to the selectmen, in due reason, an account of their taxable property, were duly assessed by the selectmen of Hoi» derness, for the year 1851, $79,82 for State, county, town and school tax, and $2,61 for.,-school-house tax. In October, 1851, the firm failed, and alb its…
1Opinion of the CourtBell, J.
The taxes in question in this case are admitted to be rightfully assessed, and the petitioners are by law liable to pay them. The single question presented by the case is, whether inability to pay the tax, from the loss of property subsequently to its assessment, is a cause for abating the tax, or, in other words, whether justice requires that the court of common pleas should order the petitioners to be relieved from the payment of this tax, on the- sole ground that they are poor and unable to pay it. The change made in the law relative to abatements, by the Revised Statutes, is very clearly…
2Cases cited6 opinions
- Stowell v. FlaggMassachusetts Supreme Judicial Court · 1814
- Town of Lebanon v. OlcottSuperior Court of New Hampshire · 1818
- Walker v. CochranSuperior Court of New Hampshire · 1835
- Woods v. Nashua Manufacturing Co.Superior Court of New Hampshire · 1829
- Henniker v. WeareSuperior Court of New Hampshire · 1838
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Opinion of the JusticesSupreme Court of New Hampshire · 1998
- Barksdale v. Town of EpsomSupreme Court of New Hampshire · 1992
- Opinion of the JusticesSupreme Court of New Hampshire · 1977
- Ansara v. City of NashuaSupreme Court of New Hampshire · 1978
- Porter v. Town of SandwichSupreme Court of New Hampshire · 2006
1 more not listed; retrieve them via the Exa API.