Perley v. Stanley
Supreme Court of New Hampshire
Writ ok Entry, on a mortgage of land and buildings in Concord. The plaintiff’s mortgage and debt were duly proved. The defendant set up a tax title under a sale for non-payment of taxes assessed on the premises in 1877 as non-resident. During the year 1877, a tenant lived in the house and occupied the land. The plaintiff requested the court to instruct the jury that the property should have been taxed as resident, and that being taxed as nonresident the tax was invalid.
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Writ ok Entry, on a mortgage of land and buildings in Concord. The plaintiff’s mortgage and debt were duly proved. The defendant set up a tax title under a sale for non-payment of taxes assessed on the premises in 1877 as non-resident. During the year 1877, a tenant lived in the house and occupied the land. The plaintiff requested the court to instruct the jury that the property should have been taxed as resident, and that being taxed as nonresident the tax was invalid. The court denied the request, and directed the jury to return a verdict for the defendant, and the plaintiff excepted.
1Opinion of the CourtClark, J.
When the tax was assessed, the land was in the possession of an occupant, who was living upon it but was not the owner, and it should have been taxed as resident. If the occupant consented to be taxed for it, it should have been taxed under Gen. St., c. 50, s. 11, which is as follows: “ Real estate and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof, if such person will consent to be0 taxed for the same; but such real estate shall be taxed in the town in which it is situate.” If the occupant refused to be…
2Cases cited1 opinion
- Bowles v. CloughSupreme Court of New Hampshire · 1875
3Cited by4 opinions
- Perham v. Haverhill Fibre Co.Supreme Court of New Hampshire · 1885
- Greeley v. BeckmanSupreme Court of New Hampshire · 1910
- Jones v. BlanchardSupreme Court of New Hampshire · 1883
- Randall v. WatsonSupreme Court of New Hampshire · 1899