Boody v. Watson
Supreme Court of New Hampshire
Petition, against the selectmen of Northwood, for an order upon tliem to assess a tax, for a writ of mandamus, and for general relief.
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Petition, against the selectmen of Northwood, for an order upon tliem to assess a tax, for a writ of mandamus, and for general relief. Reported 68 N. H. 820. After tbe case was decided at the June term. 1885, the question was raised whether the writ could be issued after tlie expiration of tbe tax year during which the selectmen were authorized to make a reassessment by the act of 1878 (G. L., c. 57, s. 10), which provides, “If the selectmen, before the expiration of tbe year for wliicb a tax has been assessed, shall discover that tbe same lias been taxed to a person not by law liable, they…
1DissentCarpenter, J.
The question for consideration arises upon the objection of the defendants, made after the judgment reported in 63 N. H. 320 was pronounced, that the writ cannot issue against them because the tax year 1884 and their term of •office have expired, and they consequently have no power to make the assessment.
Argument has taken a wide range. Many questions have been •discussed, a decision of which, in the present state of the pleadings, is not necessary. The questions whether the defendants’ successors in office, or any persons other than the defendants, can be required to make the assessment,…
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