Page v. Portsmouth
Supreme Court of New Hampshire
Petition, for the abatement of a tax assessed under section 9, chapter 59, Public Statutes. Transferred from the October term, 1911, of the superior court by Wallace, C. J., on an agreement that if notice to the plaintiff prior to the assessment was essential to the validity of the tax, it is to be abated.
1Opinion of the CourtYoung, J.
The determination of the question transferred is not material to the matter in issue and has not been considered for that reason. The matter in issue in a tax appeal is whether the petitioner’s tax is greater than it should be (Granite State Land Co. v. Hampton, ante, 1, 7; Winnipiseogee etc. Co. v. Laconia, 74 N. H. 82; Conn. Valley Lumber Co. v. Monroe, 71 N. H. 473, 479), and not whether the assessors omitted to give him the statutory notice (Crowell v. Londonderry, 63 N. H. 42, 49), or failed to comply with the other provisions of law in respect to making the assessment. Bickford v.…
2Cases cited5 opinions
- Bickford v. FranconiaSupreme Court of New Hampshire · 1905
- Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
- Winnipiseogee Lake Cotton & Woolen Manufacturing Co. v. LaconiaSupreme Court of New Hampshire · 1906
- Campbell v. WindhamSupreme Court of New Hampshire · 1885
- Crowell v. LondonderrySupreme Court of New Hampshire · 1884
3Cited by2 opinions
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
- Bretton Woods Co. v. CarrollSupreme Court of New Hampshire · 1930