Hampton Beach Improvement Co. v. Hampton
Supreme Court of New Hampshire
Covenant and Assumpsit, to recover taxes paid by the plaintiff upon land leased by it from the town. The lease provides: “The said lessor covenants and agrees with the said lessee, its successors and assigns, that it shall not tax said land or any part thereof during the term of this lease, or if it does tax the same or any part of it, the amount of said tax shall be paid by the lessor, or if paid by the lessee, its successors or assigns, shall be deducted from the annual…
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Covenant and Assumpsit, to recover taxes paid by the plaintiff upon land leased by it from the town. The lease provides: “The said lessor covenants and agrees with the said lessee, its successors and assigns, that it shall not tax said land or any part thereof during the term of this lease, or if it does tax the same or any part of it, the amount of said tax shall be paid by the lessor, or if paid by the lessee, its successors or assigns, shall be deducted from the annual rent. ” The town has taxed the land, and the plaintiff has paid the taxes. In addition to the action at law, the plaintiff…
1Opinion of the CourtPeaslee, J.
The case is properly transferred to this court for determination, in advance of the trial, of important questions of law necessarily involved in the action for covenant broken. Glover v. Baker, 76 N. H. 261. It is therefore unnecessary to consider whether the bill in equity for the construction of the lease can be maintained. See Ross v. Church, post.
The town of Hampton owned the land in question as a corporation rather than as a branch of the government. It taxed the land in the exercise of its governmental function and duty. As a corporation, it contracted with the lessee that if the…
2Cases cited4 opinions
- Morrison v. ManchesterSupreme Court of New Hampshire · 1879
- Rhobidas v. ConcordSupreme Court of New Hampshire · 1899
- Gates v. MilanSupreme Court of New Hampshire · 1911
- Glover v. BakerSupreme Court of New Hampshire · 1911
3Cited by4 opinions
- Cane v. City and County of San FranciscoCalifornia Court of Appeal · 1978
- McInnis v. Town of HamptonSupreme Court of New Hampshire · 1972
- Hampton Beach Casino, Inc. v. Town of HamptonSupreme Court of New Hampshire · 1996
- Signal Aviation Services, Inc. v. City of LebanonSupreme Court of New Hampshire · 2016