Waterman v. Lebanon
Supreme Court of New Hampshire
Petition, for the abatement of taxes assessed against the plaintiff by the selectmen of Lebanon upon the amount of her deposit in the White River Savings Bank, a corporation doing business in Vermont. Trial at the October term, 1914, of the superior court before Sawyer, J., who ordered the petition dismissed. To this order the plaintiff excepted. The only question raised relates to the validity of the tax.
1Opinion of the CourtWalker, J.
The tax which the plaintiff seeks to have abated was assessed under section 7, chapter 55, of the Public Statutes, which specifies the classes of personal property that are subject to taxation. One of the classes there designated includes “money on hand or at interest more than the owner pays interest for, including money deposited in any bank other than a savings bank within this state.” If this provision of the statute was not intended to apply to money of a resident deposited in a bank like the White River Savings Bank, doing business in Vermont, the plaintiff’s money was wrongfully taxed…
2Cases cited7 opinions
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Robinson v. DoverSupreme Court of New Hampshire · 1880
- Berry v. WindhamSupreme Court of New Hampshire · 1879
- Harriman v. MooreSupreme Court of New Hampshire · 1907
- Parsons v. DurhamSupreme Court of New Hampshire · 1899
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Manchester School District v. Crisman Ex Rel. Kimberli M.Court of Appeals for the First Circuit · 2002
- In re Cigna Healthcare, Inc.Supreme Court of New Hampshire · 2001
- Monica Anderson v. Estate of Mary D. WoodSupreme Court of New Hampshire · 2018