Boody v. Watson
Supreme Court of New Hampshire
Petition for. Mandamus, requiring the selectmen of North-wood to assess a tax upon the shoe manufacturing property of Pillsbury Brothers for the year 1884. Facts agreed for the judgment of the court.
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Petition for. Mandamus, requiring the selectmen of North-wood to assess a tax upon the shoe manufacturing property of Pillsbury Brothers for the year 1884. Facts agreed for the judgment of the court. June 21, 1873, the town voted as follows: “Resolved, That we exempt from taxation any shoe manufactory or any other manufactory that has been or may be established in this town, for the term of ten years, provided there shall be invested in such manufacturing business at least ten thousand dollars, and is established prior to January first, 1875.” For a period of ten years following this vote the…
1Opinion of the CourtBlodgett, J.
“ Towns may, by vote, exempt from taxation, for a term not exceeding ten years, any establishment therein, or proposed to be erected or put in operation therein, and the capital used in operating the same, for the manufacture of fabrics of cotton, wool, wood, iron, or any other material; and such vote shall be a contract binding for the term specified therein.” G-. L., c. 53, s. 10. Under the authority thus delegated, the town of North-wood, at a legal meeting held in 1882, and in accordance with an article in the warrant therefor, passed a vote exempting certain manufacturing property for a…
2Cases cited5 opinions
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- Tucker v. FergusonSupreme Court of the United States · 1875
- Washburn College v. Comm'rs of Shawnee Co.Supreme Court of Kansas · 1871
- Bailey v. MagwireSupreme Court of the United States · 1875
- Comm'rs of Miami Co. v. BrackenridgeSupreme Court of Kansas · 1873
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- Boston & Maine Railroad v. ConcordSupreme Court of New Hampshire · 1916
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Kimball Carriage Co. v. ManchesterSupreme Court of New Hampshire · 1893