Boston & Maine Railroad v. Concord
Supreme Court of New Hampshire
Petition, for the abatement of taxes assessed by the defendants upon certain personal property of the plaintiffs for the year 1913. The facts were found by the tax commission on reference by the •superior court, and are sufficiently stated in the opinion. Transferred without a ruling from the April term, 1915, of the superior court by ■Chamberlin, J.
1Opinion of the CourtPlummer, J.
The plaintiffs are seeking an abatement of the taxes assessed by the defendants' in 1913 upon certain of their personal property in their railroad repair shops at Concord. The primary ground upon which the plaintiffs rely in support of their petition is that the defendants have no authority under the law to levy such taxes. The first statute in the state relating especially to the taxation of railroads, appears in the Revised Statutes of 1842, and is as follows: “Every railroad corporation shall pay to the treasurer of the state on or before the second Wednesday of June annually, one per cent…
2Cases cited7 opinions
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1878
- Williams v. ParkSupreme Court of New Hampshire · 1903
- Sunapee v. LempsterSupreme Court of New Hampshire · 1874
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3Cited by4 opinions
- King Ridge, Inc. v. Town of SuttonSupreme Court of New Hampshire · 1975
- Crown Paper Co. v. City of BerlinSupreme Court of New Hampshire · 1997
- Bull v. GowingSupreme Court of New Hampshire · 1932
- Boston & Maine Railroad v. PortsmouthSupreme Court of New Hampshire · 1921