Grafton County v. Haverhill
Supreme Court of New Hampshire
Petition, for abatement of taxes assessed in April, 1893, on the court-house, jail, and county farm, which the plaintiffs claim are exempt from taxation.
1Opinion of the CourtWallace, J.
This is a petition for the abatement of taxes assessed in April, 1893, by the town of Haverhill on the Grafton county farm, court-house, and jail. The town of Haverhill claims that this public property is taxable, because in the Public Statutes real estate of the counties is omitted from the list of property specifically exempted from taxation. The county of Grafton claims this property is exempt from taxation on general principles.
This is that kind of property which is always presumptively exempted from the operation of general tax laws, because it is reasonable to suppose they were not…
2Cases cited2 opinions
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- People v. Doe G. 1,034California Supreme Court · 1868
3Cited by3 opinions
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Lisbon Village District v. LisbonSupreme Court of New Hampshire · 1931
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908