Franklin Street Society v. Manchester
Supreme Court of New Hampshire
Appeal from the refusal of tax assessors to abate a tax assessed in 1880 against the plaintiff, a religious society, upon the value above $10,000 of its real estate used exclusively for a place of worship.
1Opinion of the CourtAllen, J.
Chapter 50 of the Laws of 1879 provides that “all property, whether real or personal, owned by any church association or corporation-, used exclusively for a place of worship, not exceeding- ten thousand dollars in value, shall be exempt from taxation; and all such associations or corporations owning church property, whether real or personal, in excess of ten thousand dollars in value, shall be taxed at the same rates as other property for the total valuation of such excess.” Under this act the plaintiff society was taxed in 1880 for the excess over ten thousand dollars in value of its house…
2Cases cited23 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- United States v. Union Pacific RailroadSupreme Court of the United States · 1875
- Piqua Branch of State Bank of Ohio v. KnoopSupreme Court of the United States · 1854
- Gordon v. Appeal Tax CourtSupreme Court of the United States · 1845
- Rector, &C., of Christ Church, Phila. v. Cty. of Phila.Supreme Court of the United States · 1861
18 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Conner v. StateSupreme Court of New Hampshire · 1925
- New London v. Colby AcademySupreme Court of New Hampshire · 1898
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908