Weeks v. Gilmanton
Supreme Court of New Hampshire
Petitions, of Benjamin Weeks for abatement of tax assessed against liim in Gilmanton, and of Maria S. Mack fo^ abatement of tax assessed against her in Gilford, for the year 1880. Facts agreed.
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Petitions, of Benjamin Weeks for abatement of tax assessed against liim in Gilmanton, and of Maria S. Mack fo^ abatement of tax assessed against her in Gilford, for the year 1880. Facts agreed. In 1812 Gilford was, by act of the legislature, set off from Gilmanton and constituted a separate town, witli all the rights and liabilities usually belonging to such corporations, excepting that in the charter of Gilford there is this enactment: “And be it further enacted, that each tract of land which may be dissected by the aforesaid divisional line, which is owned by any inhabitant of Gilmanton or…
1Opinion of the CourtBlodgett, J.
The provision in the act incorporating Gilford from a part of the territory of Gilmanton, by which it was enacted that each lot “dissected” by the divisional line between said towns should be considered as belonging to the town in which the owner resided, but if non-resident in either of said towns, the lot should be taxed in Gilmanton, was not, as contended by counsel for Gilmanton, in the nature of a contract, and no vested right so to tax such lots has been acquired by those towns. Municipal charters are not contracts in the sense of the constitutional provision, which prohibits the…
2Cases cited5 opinions
- Dillingham v. SnowMassachusetts Supreme Judicial Court · 1809
- Cruger v. . DoughertyNew York Court of Appeals · 1870
- Landon v. Town of LitchfieldSupreme Court of Connecticut · 1836
- Lessee of Hughey v. Horrel & Co.Ohio Supreme Court · 1826
- Ham v. SawyerSupreme Judicial Court of Maine · 1854
3Cited by2 opinions
- Fowler v. SpringfieldSupreme Court of New Hampshire · 1886
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908