Dewey v. Stratford
Supreme Court of New Hampshire
This was a petition for the abatement of taxes assessed "for the year 1858. The plaintiff resides in Maidstone, county of Essex and state of Vermont, and in his petition he represents that he is the owner of the several lots and parts of lots of land in Stratford, in the county of Cods, which are therein particularly described, by stating the name of the original proprietor, the division, number of the lot and number of acres, with the appraisal of the same in 1858, and the…
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This was a petition for the abatement of taxes assessed "for the year 1858. The plaintiff resides in Maidstone, county of Essex and state of Vermont, and in his petition he represents that he is the owner of the several lots and parts of lots of land in Stratford, in the county of Cods, which are therein particularly described, by stating the name of the original proprietor, the division, number of the lot and number of acres, with the appraisal of the same in 1858, and the amount of taxes assessed' upon each lot for that year. There were more than fifty lots and parts of lots thus described…
1Opinion of the CourtSargent, J.
The Revised Statutes (ch. 45, sec. 10; Comp. Laws, 125) provide that “ in case of removal from town, or of an assessment upon the personal property of nonresidents, the collector may distrain the property or arrest the body of any person named in his list, wherever such person or his property may be found.”
The statute also provides (Rev. Stat., ch. 46, sec. 1; Comp. Laws, 127) that “ a list of the taxes assessed on the real estate of persons not resident in the town shall be made by the selectmen, under their hands, in which shall be inserted the name of the owner, if known; otherwise the…
2Cases cited2 opinions
- The New-York & Harlem Railroad v. LyonNew York Supreme Court · 1853
- Rising v. GrangerMassachusetts Supreme Judicial Court · 1804
3Cited by3 opinions
- Bowles v. CloughSupreme Court of New Hampshire · 1875
- Bowles v. CloughSupreme Court of New Hampshire · 1875
- Nickey v. State Ex Rel. Attorney-GeneralMississippi Supreme Court · 1933