Boston & Maine Railroad v. Portsmouth
Supreme Court of New Hampshire
Appeal, by the Boston and Maine Railroad from the refusal of the city of Portsmouth to abate a tax assessed by said city on the Nobles Island power plant, so called, for the year 1919, which was paid by the plaintiff, under protest, July 15, 1919. Upon a hearing, the facts were agreed to.
Read the full summary
Appeal, by the Boston and Maine Railroad from the refusal of the city of Portsmouth to abate a tax assessed by said city on the Nobles Island power plant, so called, for the year 1919, which was paid by the plaintiff, under protest, July 15, 1919. Upon a hearing, the facts were agreed to. The property in question consists of land and buildings situated in Portsmouth, built, owned and operated by the Boston and Maine Railroad in connection with the Portsmouth Electric Railway, which is owned and operated by the Boston and Maine Railroad in the city of Portsmouth and the towns of Rye and North…
1Opinion of the CourtPlummer, J.
The facts in this case are like those in Boston & Maine R. R. v. Franklin, 76 N. H. 459, in which the court in a well considered opinion held that a power plant owned by the Boston & Maine Railroad, and used by it to generate electricity to operate its electric railway and to light its car shops and buildings was not real estate used in its ordinary business, and was, therefore, taxable in the town where the real estate was situated. P. S., c. 55, s. 6. Since this tax was levied the law relating to the taxation of railroads has been revised, and section 6, chapter 55 of the Public Statutes…
2Cases cited3 opinions
- Boston & Maine Railroad v. ConcordSupreme Court of New Hampshire · 1916
- Boston & Maine Railroad v. FranklinSupreme Court of New Hampshire · 1912
- Boston & Maine Railroad v. ConcordSupreme Court of New Hampshire · 1917
3Cited by1 opinion
- Opinion of the JusticesSupreme Court of New Hampshire · 1970