Bartlett v. New Boston
Supreme Court of New Hampshire
Petition, for the abatement of taxes assessed against the plaintiff by the defendant town, for the years 1911 and 1912. Transferred from the May term, 1914, of the superior court by Pike, C. J. The plaintiff lived in Deering from April 28, 1893, to January, 1894, and then removed to New Boston. He retained ownership of the house in Deering and has occupied it whenever his business took him to that town.
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Petition, for the abatement of taxes assessed against the plaintiff by the defendant town, for the years 1911 and 1912. Transferred from the May term, 1914, of the superior court by Pike, C. J. The plaintiff lived in Deering from April 28, 1893, to January, 1894, and then removed to New Boston. He retained ownership of the house in Deering and has occupied it whenever his business took him to that town. From 1894 to 1902 he had a woman come and do the work whenever he had occasion to occupy the Deering house, from 1902 to 1906 he kept a servant in the house, and since 1906 he has employed her…
1Opinion of the CourtYoung, J.
The only question of law it will be necessary to consider is whether there is any evidence to sustain the finding excepted to; in other words, whether fair-minded men can reach any other conclusion than that the plaintiff was a resident of Deering when one or both of these taxes were assessed. It is conceded that he was a resident of New Boston when he started for Deering on March 25, 1911. Consequently he is a resident of that town unless he went to Deering on that or some subsequent day, intending to remain there and make that town his home. Leach v. Pillsbury, 15 N. H. 137, 138.
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2Cited by4 opinions
- Kerby v. CharlestownSupreme Court of New Hampshire · 1916
- Pelham Plaza v. Town of PelhamSupreme Court of New Hampshire · 1977
- Rye Beach Country Club, Inc. v. Town of RyeSupreme Court of New Hampshire · 1998
- Thayer v. State Tax CommissionSupreme Court of New Hampshire · 1973