Wyatt v. State Board of Equalization
Supreme Court of New Hampshire
Petition for certiorari, to which the defendants demurred. Transferred from the November term, 1907, of the superior court by Stone, J., without a ruling.
1Opinion of the CourtParsons, C. J.
The question in controversy is the meaning of the statute which provides that “ every railroad corporation in this state, not exempted from taxation, shall pay to the state an annual tax upon the actual value of its road, rolling stock, and equipments on the first day of April of each year, at a rate as nearly equal as may be to the average rate of taxation at that time upon other property throughout the state.” P. S., c. 64, s. 1. Similar language is used in the sections governing the taxation of telegraph and telephone companies (TL, s. 3), of express companies (Laws 1907, c. 81, s. 6), and…
2Cases cited3 opinions
- United States v. HealeySupreme Court of the United States · 1895
- Robertson v. DowningSupreme Court of the United States · 1888
- United States v. G. Falk & BrotherSupreme Court of the United States · 1907
3Cited by12 opinions
- Win-Tasch Corp. v. Town of MerrimackSupreme Court of New Hampshire · 1980
- In re Estate of WoolleySupreme Court of Vermont · 1922
- Niemi v. Boston & Maine RailroadSupreme Court of New Hampshire · 1934
- Opinion of the JusticesSupreme Court of New Hampshire · 1972
- Appeal of Global Moving & Storage of New Hampshire, Inc.Supreme Court of New Hampshire · 1982
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