New London v. Colby Academy
Supreme Court of New Hampshire
Assumpsit, to recover taxes assessed'against the defendants for the years 1896 and 1897, upon certain real estate. Facts found by the court.
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Assumpsit, to recover taxes assessed'against the defendants for the years 1896 and 1897, upon certain real estate. Facts found by the court. The defendants were incorporated July 4, 1837, under the name of the New London Academy (changed to Colby Academy by c. 134, Laws 1878), with authority to establish “ an institution in the town of New London . . . for the education and instruction of youth in useful knowledge,” and to hold real and personal estate not exceeding $20,000 in value,— and not exceeding $4,000 in value of the real estate “ actually in the use and solely for the benefit of said…
1Opinion of the CourtChase, J.
The defendants’ charter authorized an exemption from taxation of only $4,000 worth of real estate. The town had no authority to enlarge this exemption. Laws 1887, Priv. Acts, c. 29, s. 4; Mack v. Jones, 21 N. H. 393. Additional exemption is claimed under section 2, c. 55, P. S., which provides that “ real estate ... is liable to be taxed, except houses of public worship, twenty-five hundred dollars of the value of parsonages owned by religious societies and occupied by their pastors, schoolhouses, seminaries of learning, real estate of the United States, state, or town used for public…
2Cases cited4 opinions
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1878
- Newport v. UnitySupreme Court of New Hampshire · 1896
- Franklin Street Society v. ManchesterSupreme Court of New Hampshire · 1880
- Warde v. ManchesterSupreme Court of New Hampshire · 1876
3Cited by5 opinions
- St. Mary's School for Girls v. ConcordSupreme Court of New Hampshire · 1922
- Y.M.C.A. v. KeeneSupreme Court of New Hampshire · 1899
- Whitefield v. DaltonSupreme Court of New Hampshire · 1921
- Carter v. EatonSupreme Court of New Hampshire · 1910
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908