Brooks v. Howland
Supreme Court of New Hampshire
In Equity. The plaintiffs allege that the defendant Howland, as tax collector, sold their land for taxes to the defendant Oakes, and caused an account of the sale to be recorded; that the sale was illegal and void, “ for reasons apparent upon the facts and records” stated and referred, to in the bill.
Read the full summary
In Equity. The plaintiffs allege that the defendant Howland, as tax collector, sold their land for taxes to the defendant Oakes, and caused an account of the sale to be recorded; that the sale was illegal and void, “ for reasons apparent upon the facts and records” stated and referred, to in the bill. The plaintiffs, claiming that the sale and record thereof constitute a cloud upon their title, pray for a decree that the sale is void; that the defendant Howland he required to make a legal application of money paid by the plaintiffs to him for taxes, as stated in the bill, in such way as to…
1Opinion of the CourtFoster, J.
The plaintiffs’ suggestions in their prayer, as to the modus operandi of relief, are neither more nor less than an application for one substantive thing, namely, a decree of invalidity of the sale, with appropriate injunctions for giving effect to such decree; and to this end both defendants are necessarily made parties to the bill. It is not multifarious, and there is no misjoinder of parties. Bell v. Woodward, 42 N. H. 190.
The demurrer confesses that the plaintiffs have paid all the taxes assessed upon them, whether legally assessed or not. Payment of a tax by the owner is an absolute…
2Cases cited6 opinions
- Hannewinkle v. GeorgetownSupreme Court of the United States · 1873
- Loud v. City of CharlestownMassachusetts Supreme Judicial Court · 1868
- Brewer v. City of SpringfieldMassachusetts Supreme Judicial Court · 1867
- Dean v. City of MadisonWisconsin Supreme Court · 1859
- Key City Gas Light Co. v. MunsellSupreme Court of Iowa · 1865
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Rowe v. HamptonSupreme Court of New Hampshire · 1910
- Eastman v. ThayerSupreme Court of New Hampshire · 1880
- Perham v. Haverhill Fibre Co.Supreme Court of New Hampshire · 1885