Tau Chapter of Alpha Xi Delta Fraternity v. Town of Durham

The principal question presented in this case is whether, on a petition for abatement of taxes, RSA 76:17 authorizing the superior court to make “such order thereon as justice requires” implies that the court may award costs against a municipality as an incident to its order abating a part of the taxes collected.

Plaintiff was awarded an abatement of taxes for the years 1967, 1968 and 1969. The Master’s report (Leonard C. Hard-wick, Esq.) was approved by the court and the abatement plus interest was paid by the defendant. The plaintiff filed a motion for the allowance of expert witness fees in…