Trustees of Phillips Exeter Academy v. Exeter
Supreme Court of New Hampshire
Petition, for the abatement of taxes, assessed on the plaintiffs’ estate, known as Gorham Hall. Pacts agreed. The plaintiffs’ charter, granted in 1781, contained a provision that “ the lands, tenements, and personal estate, that shall be given to the trustees for the use of the academy, shall be and hereby are forever exempted from all taxes whatsoever.” . An act was passed in 1783 explanatory of the above exemption clause, which provided “that the property so exempted shall…
Read the full summary
Petition, for the abatement of taxes, assessed on the plaintiffs’ estate, known as Gorham Hall. Pacts agreed. The plaintiffs’ charter, granted in 1781, contained a provision that “ the lands, tenements, and personal estate, that shall be given to the trustees for the use of the academy, shall be and hereby are forever exempted from all taxes whatsoever.” . An act was passed in 1783 explanatory of the above exemption clause, which provided “that the property so exempted shall not continue to be exempted when transferred, vested, and shall remain in the right of any other person, or persons, or…
1Opinion of the CourtStanley, J.
The Bill of Rights of this state, art. 12, declares that u every member of the community has a right to be protected by it in the enjoyment of his life, liberty, and property. He is therefore bound to contribute his share in the expense of such protection, and to yield his personal service, when necessary, or an equivalent.”
The Constitution, art. 5, confers upon the general court power “ to impose and levy proportional and reasonable assessments, rates, and taxes upon all the inhabitants of and residents within the state, and upon all the estates within the same.”
These provisions are only an…
2Cases cited7 opinions
- Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Jefferson Branch Bank v. SkellySupreme Court of the United States · 1862
- Philadelphia and Wilmington Railroad Co. v. State of MarylandSupreme Court of the United States · 1851
- Washburn College v. Comm'rs of Shawnee Co.Supreme Court of Kansas · 1871
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- St. Mary's School for Girls v. ConcordSupreme Court of New Hampshire · 1922
- Y.M.C.A. v. KeeneSupreme Court of New Hampshire · 1899
- Alton Bay Campmeeting Ass'n v. AltonSupreme Court of New Hampshire · 1898
- New London v. Colby AcademySupreme Court of New Hampshire · 1898
- Boston & Maine Railroad v. ConcordSupreme Court of New Hampshire · 1916
5 more not listed; retrieve them via the Exa API.