Bowles v. Clough
Supreme Court of New Hampshire
TRESPASS, for taking the plaintiff’s cow. The plaintiff was possessed of a farm partly in Lisbon and partly in Lyman. The plaintiff’s bouse was on that part of his farm situated in Lisbon. The plaintiff came into possession of this farm, so as to be taxed for it for the first time, in the year 1873, which is the tax in question. Previous to that time that part of the farm situated in Lyman had been taxed to the occupant of the farm, and paid without objection.
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TRESPASS, for taking the plaintiff’s cow. The plaintiff was possessed of a farm partly in Lisbon and partly in Lyman. The plaintiff’s bouse was on that part of his farm situated in Lisbon. The plaintiff came into possession of this farm, so as to be taxed for it for the first time, in the year 1873, which is the tax in question. Previous to that time that part of the farm situated in Lyman had been taxed to the occupant of the farm, and paid without objection. The tax in question was assessed by the selectmen of Lyman directly against the plaintiff as a resident of Lyman, without giving any…
1Concurrence
Secs. 1, 11, and 17, Gen. Stats., ch. 50, read as follows:
"1. Every person shall be taxed in the town in which he is an inhabitant or resident on the first day of April, for his poll and estate, except in cases otherwise provided by law."
"11. Real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof; if such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it is situate."
"17. If no person is in possession or occupation of any building deemed by the…
2Cases cited4 opinions
- Cocheco Manufacturing Co. v. StraffordSupreme Court of New Hampshire · 1871
- Brewster v. HoughSuperior Court of New Hampshire · 1839
- Dewey v. StratfordSupreme Court of New Hampshire · 1860
- Nelson v. PierceSuperior Court of New Hampshire · 1833