Crosby v. Charlestown
Supreme Court of New Hampshire
Petition, for an abatement of taxes. The question whether an abatement should be granted as matter of law was transferred without a ruling from the November term, 1913, of the superior court by Chamberlin, J., upon the facts hereinafter stated. Edna M. Gilson, of whose estate the plaintiffs are the executors named in her will, died at Charlestown on September 14, 1912, leaving real estate located there, together with household furniture and clothing.
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Petition, for an abatement of taxes. The question whether an abatement should be granted as matter of law was transferred without a ruling from the November term, 1913, of the superior court by Chamberlin, J., upon the facts hereinafter stated. Edna M. Gilson, of whose estate the plaintiffs are the executors named in her will, died at Charlestown on September 14, 1912, leaving real estate located there, together with household furniture and clothing. She also left real estate in Minneapolis, Minnesota, and stocks, bonds, and notes contained in a safety deposit vault in that city. This…
1Opinion of the CourtParsons, C. J.
It is in effect conceded by the plaintiffs that the property oí the deceased represented by the stocks, bonds, and notes had been properly taxed to her, before her death, at her domicile in Charlestown. While the securities were in fact held on deposit in Minnesota and were not actually in this state, the property represented by them, or her proprietary right to have and enjoy the beneficial use of them, inhered in the place of her domicile. Por the purpose of taxation, her property right in such intangible property had its situs where she had her domicile, and not where the documentary…
2Cases cited19 opinions
- Byers v. McAuleySupreme Court of the United States · 1893
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Yonley v. LavenderSupreme Court of the United States · 1875
- Wyman v. HalsteadSupreme Court of the United States · 1884
- People, Ex Rel. Jefferson v. . SmithNew York Court of Appeals · 1882
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3Cited by5 opinions
- United States v. Royce Shoe CompanyDistrict Court, D. New Hampshire · 1956
- Halle v. CavanaughSupreme Court of New Hampshire · 1920
- In Re Quirin EstateSupreme Court of New Hampshire · 1976
- Palmer v. CoulombeSupreme Court of New Hampshire · 1948
- Morris v. Comm'r, N.H. Dep't of Revenue Admin.Supreme Court of New Hampshire · 2025