Western Union Telegraph Co. v. State
Supreme Court of New Hampshire
Appeal from assessment of the plaintiffs’ tax for 1884, made by the board of equalization. At the June term, 1885, the amount of the original valuation, upon a further report of the board of equalization, was reduced from $250,000 to $150,000. The attorney-general moved that interest at the rate of ten per cent, from December 1, 1884, be added to the amount of the plaintiffs’ tax as finally fixed.
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Appeal from assessment of the plaintiffs’ tax for 1884, made by the board of equalization. At the June term, 1885, the amount of the original valuation, upon a further report of the board of equalization, was reduced from $250,000 to $150,000. The attorney-general moved that interest at the rate of ten per cent, from December 1, 1884, be added to the amount of the plaintiffs’ tax as finally fixed. I. The following facts are involved: 1. The valuation of the plaintiffs’ property, made by the boai-d of equalization from 1879 to 1883 inclusive, was from $51,442 to $61,579. The tax assessed…
1Opinion of the CourtBingham, J.
Section 14, Gen. Laws, c. 62, as amended by s. 2, c. 53, Laws of 1881, requires that every telegraph corporation shall pay an annual tax on the valuation of their property as near as may be in proportion to the taxation of other property throughout the state; and it is made the duty of the state board of equalization to assess the same at the average rate of taxation of other property. Section three of the last named act requires the assessment to be made and certified to the state treasurer by the thirtieth day of September, that the tax shall be paid on or before the thirtieth day of…
2Cases cited3 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Heywood v. HartshornSupreme Court of New Hampshire · 1875
- Thompson v. Boston & Maine RailroadSupreme Court of New Hampshire · 1879
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