Bartlett v. Carter
Supreme Court of New Hampshire
Bill in Equity, praying the advice of the court. The bill alleges that the plaintiffs are, by the appointment of the court, assignees of tbe City Savings-Bank, formerly doing business at Manchester ; that said bank has ceased to do business as a savings-bank, and tbe plaintiffs are now settling its affairs; that the defendant, being state treasurer, demands of tbe plaintiffs a tax of one per cent, on the amount of the assets in tlieir hands or on the amount due tbe…
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Bill in Equity, praying the advice of the court. The bill alleges that the plaintiffs are, by the appointment of the court, assignees of tbe City Savings-Bank, formerly doing business at Manchester ; that said bank has ceased to do business as a savings-bank, and tbe plaintiffs are now settling its affairs; that the defendant, being state treasurer, demands of tbe plaintiffs a tax of one per cent, on the amount of the assets in tlieir hands or on the amount due tbe depositors in said bank on the first day of April, 1878 ; tliat prior to tbat time the plaintiffs were appointed assignees, and…
1Opinion of the CourtDoe, C. J.
A method of taxation is sometimes sustained by calling a property tax an excise on a franchise, or a price paid for a privilege of corporate agency. Com. v. P. Savings-Bank, 5 Allen 428; Oliver v. W. Mills, 11 Allen 268; Com. v. L. Gas-Light Co., 12 Allen 75; Com. v. H. M. Co., 12 Allen 298; S. C., 6 Wall. 632; Com. v. P. Inst. for Savings, 12 Allen 312; S. C., 6 Wall. 611; Coite v. Society for Savings, 32 Conn. 173; S. C., 6 Wall. 594; Coite v. C. M. L. Ins. Co., 36 Conn. 512; M. Ins. Co. v. Loud, 99 Mass. 146; Att'y-Gen. v. B. S. M. Co., 99 Mass. 148; M. C. Savings-Bank v. Rochester, 37 N.…
2Cases cited10 opinions
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Provident Institution v. MassachusettsSupreme Court of the United States · 1868
- Hamilton Co. v. MassachusettsSupreme Court of the United States · 1868
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
- Coite v. Society for SavingsSupreme Court of Connecticut · 1864
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3Cited by3 opinions
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- Petition of the Union Five Cents Savings BankSupreme Court of New Hampshire · 1895
- Wyatt v. State Board of EqualizationSupreme Court of New Hampshire · 1908