Winchester v. Stockwell
Supreme Court of New Hampshire
Assumpsit. The first action was brought upon a personal judgment againbt Rosa B. Stockwell, a resident of Winchester, for taxes assessed against her in that town for the years 1903 and 1904. The second action was for the recovery of non-resident taxes assessed for the years 1900, 1901, and 1902, against certain lands in Winchester standing in the name of Thomas E. Stockwell, a non-resident, as owner. Trial by the court.
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Assumpsit. The first action was brought upon a personal judgment againbt Rosa B. Stockwell, a resident of Winchester, for taxes assessed against her in that town for the years 1903 and 1904. The second action was for the recovery of non-resident taxes assessed for the years 1900, 1901, and 1902, against certain lands in Winchester standing in the name of Thomas E. Stockwell, a non-resident, as owner. Trial by the court. Transferred from the October term, 1910, of the superior court by Mitchell, J. In the first action the defendant filed certain pleas. The plaintiffs demurred to the pleas and…
1Opinion of the Court
Bingham, J-
On the facts here presented these actions cannot be maintained, either in the name of the town or the collector of taxes. Actions under section 17, chapter 60, of the Public Statutes, should be brought by the collector acting in his public capacity and as the representative of the state. The taxes collectible under the statute are in no sense debts owed to the town as a corporation, but to the public. The controversy there contemplated is one between the state and the taxpayer for the enforcement of a public right. Canaan v. District, 74 N. H. 517, 536.
The town in becoming the…
2Cases cited4 opinions
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Glynn v. MaxfieldSupreme Court of New Hampshire · 1910
- Perham v. Haverhill Fibre Co.Supreme Court of New Hampshire · 1887
- Greeley v. BeckmanSupreme Court of New Hampshire · 1910
3Cited by5 opinions
- Grieb, County Clerk v. Natl. Bank of Ky.'s Rec.Court of Appeals of Kentucky (pre-1976) · 1933
- Nottingham v. Newmarket Manufacturing Co.Supreme Court of New Hampshire · 1930
- Bull v. GowingSupreme Court of New Hampshire · 1932
- Shipp v. SheffieldUtah Supreme Court · 1941
- Spinney v. SeabrookSupreme Court of New Hampshire · 1918