Jaffrey v. Smith
Supreme Court of New Hampshire
Assumpsit, in the first case, to recover a tax of $18,935.71 assessed against Maria R. Adams in Jaffrey for the year 1907. Facts found by the court. Maria R. Adams died April 27,1907. She had resided in Jaffrey, and on April 13 gave a sworn inventory of her taxable property to. the selectmen. She gave in some real estate and $10,000 in personal property.
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Assumpsit, in the first case, to recover a tax of $18,935.71 assessed against Maria R. Adams in Jaffrey for the year 1907. Facts found by the court. Maria R. Adams died April 27,1907. She had resided in Jaffrey, and on April 13 gave a sworn inventory of her taxable property to. the selectmen. She gave in some real estate and $10,000 in personal property. Acting upon this, the selectmen assessed her tax at $238, which was paid June 12. May 16, the defendant was appointed her executor. He filed an inventory of her estate which was; accepted by the probate court June 11, and which showed that…
1Opinion
It will not be necessary to now consider whether the executor has lost all right to have the erroneous assessment corrected by any form of abatement proceedings. He now insists, as the former opinion suggested he might, upon a more complete record of the original assessment. This necessitates the procurement of an amendment to the record by the town. While under ordinary circumstances such amendment would be ordered as a matter of course, yet that is not always the case. "Generally, amendments are not allowed to affect the vested rights of third parties, or where injustice will be done to any…
2Cases cited7 opinions
- Sawyer v. Manchester & Keene RailroadSupreme Court of New Hampshire · 1882
- Chamberlain v. CraneSuperior Court of New Hampshire · 1827
- Bowman v. StarkSuperior Court of New Hampshire · 1833
- Baker v. DavisSuperior Court of New Hampshire · 1850
- Goodwin v. SmithSuperior Court of New Hampshire · 1827
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