International Paper Co. v. Walpole
Supreme Court of New Hampshire
Petition, for the abatement of taxes assessed upon logs and lumber in the defendant town on April 1, 1907. Trial at the October term, 1908, of the superior court before Chamberlin, J., who ordered a partial abatement of the tax. To this order the defendants excepted.
1Opinion of the CourtParsons, C. J.
The plaintiffs, engaged in the manufacture of wood-pulp and paper in Vermont, own land in Walpole which they use as a yard for storing logs, lumber, coal, and wood used in their manufacturing business. April 1, they were taxed for the value of the logs then on hand in the yard, under section 16, chapter 56, Public Statutes. The logs were raw material of their manufactured product; and they claim they should be taxed only for the average value of logs stored by them in the yard during the year, as stock in trade, under clause 6, section 7, chapter 55, Public Statutes, which, under the head “…
2Cases cited6 opinions
- Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
- Robinson v. DoverSupreme Court of New Hampshire · 1880
- Berry v. WindhamSupreme Court of New Hampshire · 1879
- Winkley v. NewtonSupreme Court of New Hampshire · 1891
- Winnipiseogee Paper Co. v. NorthfieldSupreme Court of New Hampshire · 1892
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