Bow v. Farrand
Supreme Court of New Hampshire
Petition, by the town of Bow and certain taxpayers therein, alleging that the state tax assessed against the town for the year 1914 is more than its just share of the public expense, and praying that the warrant be corrected and that the defendant be enjoined from collecting so much of the tax as is illegal. Transferred without a ruling from the April term, 1914, of the superior court by Branch, J.
1Opinion of the CourtYoung, J.
The plaintiffs contend that the assessment is illegal because the tax is (1) unequal and (2) based on the apportionment of 1913.
There was substantially less taxable property in Bow in February, 1914, when this tax was assessed, than in April, 1912, when the valuation on which the assessment is based was made; and the plaintiffs contend that the assessment is for this reason in conflict with the provision of article 5 of the constitution which requires taxes to be equal and proportional. This tax is not unequal within the meaning of that provision unless the property in a taxing district must…
2Cases cited3 opinions
- Clark v. MiddletonSupreme Court of New Hampshire · 1907
- Boston & Maine Railroad v. FranklinSupreme Court of New Hampshire · 1912
- First National Bank v. Portsmouth Savings BankSupreme Court of New Hampshire · 1902
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