Legal Opinion
Public Service Co. v. State
Supreme Court of New Hampshire
Decided November 26, 1957No. 4572PublishedCited by 13 opinions
1Opinion of the CourtLampron, J.
By RSA 83:1 it is provided that the plaintiff, being “engaged within this state as a public utility in the . . . generation, distribution, transmission . . . sale of . . . electric energy, shall pay to the state an annual tax, as of April first of each year, upon the actual value of the franchises held or exercised by the utility as such by virtue of the laws of this state, at a rate as nearly equal as may be to the average rate of taxation at that time upon other property throughout the state.” Section 3 of said chapter provides that “The tax commission shall determine the value of the…
2Cases cited2 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
3Cited by13 opinions
- Karch v. BayBank FSBSupreme Court of New Hampshire · 2002
- Town of Londonderry v. FaucherSupreme Court of New Hampshire · 1972
- Appeal of Public Service Co.Supreme Court of New Hampshire · 1996
- Arnold v. City of ManchesterSupreme Court of New Hampshire · 1979
- Appeal of Public Service Co.Supreme Court of New Hampshire · 1982
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