Manchester Mills v. City of Manchester
Supreme Court of New Hampshire
From Hilisborough Circuit Court. Petition, for abatement of taxes, representing that the assessors of Manchester, in April, 1874, assessed a tax upon the petitioners’ property in said city, under the name of the Manchester Print Works and Mills, rating the land and buildings of the corporation at $400,000, and the factories and machinery at $950,000, and assessing a tax upon that valuation.
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From Hilisborough Circuit Court. Petition, for abatement of taxes, representing that the assessors of Manchester, in April, 1874, assessed a tax upon the petitioners’ property in said city, under the name of the Manchester Print Works and Mills, rating the land and buildings of the corporation at $400,000, and the factories and machinery at $950,000, and assessing a tax upon that valuation. The petitioners represent that according to the valuation and taxation of other property in said city for this and other years, the valuation of the land and buildings should not have been above $150,000,…
1Opinion of the Court
FROM HILLSBOROUGH CIRCUIT COURT. The petitioners represent that at the time of the assessment complained of their land and buildings were valued at $400,000, their factories and machinery at $950,000; and they allege that this valuation, according to the valuation of other property in this and other years, was much too large; — and for this reason they claim an abatement of the tax. It is worth while to note in the beginning what the ground was on which they claim their abatement of taxes. It was not that their property was appraised too high according to its real value, or even high enough,…
2Cited by3 opinions
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
- Trust & Guaranty Co. v. PortsmouthSupreme Court of New Hampshire · 1879