Mack v. Jones
Superior Court of New Hampshire
Case against the defendants, — selectmen and assessors of the town of Marlow, ■— for assessing an illegal tax on the plaintiff. The plaintiff resided in Marlow on the 1st of April, 1849, and the tax was duly assessed in that year by the defendants against the plaintiff on a piece of land in that town, in possession of the plaintiff, and claimed by him under the title hereinafter stated.
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Case against the defendants, — selectmen and assessors of the town of Marlow, ■— for assessing an illegal tax on the plaintiff. The plaintiff resided in Marlow on the 1st of April, 1849, and the tax was duly assessed in that year by the defendants against the plaintiff on a piece of land in that town, in possession of the plaintiff, and claimed by him under the title hereinafter stated. This piece of land was called the School Lot, and belonged to the share in the township, which, by the charter, had been designated for the benefit of a school in that town. On the Tth of July, 1803, this land…
1Opinion of the CourtPerrey, J.
When this tax was assessed in April, 1849, the land taxed was in possession of the plaintiff, who claimed to own it under the title set out in the case. By the Rev. Stat. ch. 39, § 2, all real estate, except houses of public worship, school houses, seminaries of learning, and property of the State and county, whether improved or unimproved, and whether owned by residents or non-residents, is liable to be taxed. And ch. 40, § 7, provides that all real and personal ¡moperty shall be taxed to the person claiming the same, or to the person who is in the possession and actual occtipancy thereof.…
2Cases cited3 opinions
- Stetson v. KemptonMassachusetts Supreme Judicial Court · 1816
- Dillingham v. SnowMassachusetts Supreme Judicial Court · 1809
- Brewster v. HoughSuperior Court of New Hampshire · 1839
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