Bemis Bro. Bag Co. v. Claremont

The relief granted in a petition for an abatement is equitable in nature. The plaintiff is entitled to be relieved of such sum, if any, as it has paid in excess of its share of the common tax burden. Amoskeag Mfg. Co. v. Manchester, 70 N. H. 200, 205. The issue is whether the plaintiff’s tax is greater than it should be with respect to the taxes of other property owners in the taxing district. Rollins v. Dover, 93 N. H. 448, 450. If the whole tax assessed against it does not exceed the sum which it ought to pay, plaintiff would not be entitled to an abatement because of an erroneous…