Legal Opinion
Amoskeag Savings Bank v. Shell Eastern Petroleum Products, Inc.
Supreme Court of New Hampshire
Decided May 4, 1937PublishedCited by 4 opinions
1Opinion of the CourtMarble, J.
A building placed on the land of another with the right of removal may be treated as distinct from the land. Voudomas v. Bragg, 83 N. H. 270, 272, and cases cited. Hence it has been held that “Where a lease is silent as to the payment of taxes, improvements which are removable by the tenant at the end of the term are taxable to him, and not to the landlord.” LaPaul v. Heywood, 113 Minn. 376, 378, and authorities there cited; Annotation, 73 A. L. R. 824, 828.
Moreover, the mere fact that a lessor covenants to pay all taxes assessed against the leased premises does not necessarily mean that the…
2Cases cited5 opinions
- Cawley v. JeanMassachusetts Supreme Judicial Court · 1914
- Phinney v. FosterMassachusetts Supreme Judicial Court · 1905
- La Paul v. HeywoodSupreme Court of Minnesota · 1911
- Spoor-Lasher Co. v. Newburgh Gas & Oil Co.Appellate Division of the Supreme Court of the State of New York · 1935
- Spoor-Lasher Co. v. Newburgh Gas and Oil Co.New York Court of Appeals · 1936
3Cited by4 opinions
- Crewe Corp. v. FeilerSupreme Court of New Jersey · 1958
- Crewe Corp. v. FeilerNew Jersey Superior Court Appellate Division · 1958
- De Mille v. RamseyCalifornia Court of Appeal · 1989
- Crewe Corp. v. FeilerSupreme Court of New Jersey · 1958