Edes v. Boardman
Supreme Court of New Hampshire
Case, against the selectmen of Newport, for wrongfully and unlawfully assessing a tax upon the plaintiff in 1875, and compelling him, by a collector’s warrant, to pay it. Facts found by a referee. In 1871 the town, by written resolution, authorized the issue of its bonds, payable in thirty years, to an amount not exceeding $125,000, for the purpose of funding its existing debts, and providing for the payment of a sum voted by the town in aid of a railroad.
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Case, against the selectmen of Newport, for wrongfully and unlawfully assessing a tax upon the plaintiff in 1875, and compelling him, by a collector’s warrant, to pay it. Facts found by a referee. In 1871 the town, by written resolution, authorized the issue of its bonds, payable in thirty years, to an amount not exceeding $125,000, for the purpose of funding its existing debts, and providing for the payment of a sum voted by the town in aid of a railroad. At the same time and by the same vote the town pledged itself to raise by taxation one per cent, of its valuation annually, to be…
1Opinion of the CourtDoe, C. J.
The act of 1719 (Prov. Laws, ed. 1771, p. 139), copied from the Massachusetts act of 1692 (Anc. Charters, p. 250), provides that if any person think himself over-rated in the assessment of taxes, and make it so appear to the selectmen, he shall be eased; and if they refuse he may make his application to the quarter-sessions, who are empowered to rectify the same. The tax act of 1770 (2 Laws, ed. 1824, p. 218) provides that if any person refuses to render an account on oath, if required, of his ratable estate, the selectmen may make his assessment “ by way of doomage,” “from which doomage…
2Cases cited16 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Dred Scott v. SandfordSupreme Court of the United States · 1857
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Auditor of State v. Atchison, Topeka & Santa Fe RailroadSupreme Court of Kansas · 1870
- Booth v. Town of WoodburySupreme Court of Connecticut · 1864
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3Cited by43 opinions
- State v. CorronSupreme Court of New Hampshire · 1905
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- Williams v. StateSupreme Court of New Hampshire · 1924
- New England Power Co. v. Town of LittletonSupreme Court of New Hampshire · 1974
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