Winnipiseogee Lake Cotton & Woolen Mfg. Co. v. Gilford
Supreme Court of New Hampshire
Appeal, from a refusal of the selectmen of Gilford to abate a part of a tax assessed by them in 1884. Facts found by referees.
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Appeal, from a refusal of the selectmen of Gilford to abate a part of a tax assessed by them in 1884. Facts found by referees. The value of the plaintiffs’ property, described in the petition and taxable in Gilford in April, 1884, is two hundred and seventy-five thousand dollars (6275,000). The value of other property in Gil-ford, compared with its assessed value in April, 1884, was in proportion of 100 to 65, or other property was assessed in said town at that date at 65 per cent, of its value. The rate of taxation was one dollar forty-two and one half cents on a hundred dollars. The value…
1Opinion of the CourtCarpenter, J.
Real estate must be taxed in the town where it is situated. G. L., c. 53, s. 2; c. 54, s. 11. “The words ‘land,’ ‘lands,’ or ‘real estate’ shall include lands, tenements, and hereditaments, and all rights thereto and interests therein.” G. L., c. 1, s. 20. Easements are taxable: if appurtenant, they are in general taxed with and as a part of the land to which they belong. Easements in gross must necessarily be valued and taxed separately from the land out of which they are granted.
Water-power, or rights in a reservoir of water, are an interest in the land upon and by which they are created,…
2Cited by13 opinions
- Susquehanna Power Co. v. State Tax Comm'n of Md. (No. 1)Supreme Court of the United States · 1931
- State v. South Penn Oil Co.West Virginia Supreme Court · 1896
- Quinebaug Reservoir Co. v. Town of UnionSupreme Court of Connecticut · 1900
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927
- Township of Beaverton v. LordMichigan Supreme Court · 1926
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