Hill v. Marvin

The public interest in expeditious settlement of the question presented by the petition warrants exercise by this court of its original jurisdiction under R. L., c. 369, s. 2. Nelson v. Morse, 91 N. H. 177. The petition presents the relatively narrow question of whether the Tax Commission may in its discretion order a reassessment under R. L., c. 82, ss. 12-17 to take effect upon April 1, next following, or whether its authority under the statute is limited to reassessment of taxes assessed prior to entry of the order.

The evidence establishes that the warrant for 1953 taxes in Conway was…