Pittsfield v. Exeter
Supreme Court of New Hampshire
Assumpsit, for money had and received. Facts agreed. John J. Bell, late of Exeter, died August 22, 1898, owning shares of the capital stock of certain insurance and railroad corporations in this state. George E. Kent of Pittsfield was appointed administrator of his estate, September 13, 1893, and, as such, has held the stocks ever since and received the dividends upon them. Bell’s widow and children have resided in Exeter since his decease.
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Assumpsit, for money had and received. Facts agreed. John J. Bell, late of Exeter, died August 22, 1898, owning shares of the capital stock of certain insurance and railroad corporations in this state. George E. Kent of Pittsfield was appointed administrator of his estate, September 13, 1893, and, as such, has held the stocks ever since and received the dividends upon them. Bell’s widow and children have resided in Exeter since his decease. The selectmen of Pittsfield, in the years 1895 and 1896, and the selectmen of Exeter in the years 1894, 1895, and 1896, seasonably took an invoice of the…
1Opinion of the CourtChase, J.
Prior to the enactment of the Revised Statutes, railroad stock, like bank stock and other dividend paying stocks excepting that of manufacturing corporations, was taxable to the owner in the town in which he resided. Laws 1833, c. 108, ss. 1, 2. If the owner had died, it was taxable to his widow, any of his children, his heirs, or any other person who would consent to be considered in possession of it; and if no one would so consent, it was taxable to his heirs generally. Lavys, ed. 1830, p. 556, s. 10. In 1840, provision was made by which selectmen could procure the appointment of…
2Cases cited6 opinions
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Grand Trunk Railway Co. v. BerlinSupreme Court of New Hampshire · 1894
- Petition of the Union Five Cents Savings BankSupreme Court of New Hampshire · 1895
- Bradley v. LaconiaSupreme Court of New Hampshire · 1890
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State v. CorronSupreme Court of New Hampshire · 1905
- STATE EX REL. BOARD, ETC. v. FrasureIndiana Supreme Court · 1951
- Sheehan v. Mayor of ManchesterSupreme Court of New Hampshire · 1908
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1906
- State v. NagleSupreme Judicial Court of Maine · 1952
1 more not listed; retrieve them via the Exa API.