Dresser v. Hopkinton
Supreme Court of New Hampshire
Petition, for tax abatement. Transferred from the April term, 1908, of the superior court by Wallace, C. J., upon an agreed statement of facts. April 1, 1907, the defendants assessed against the plaintiff a tax of $9.50 upon a steam derrick which was then in that town for a temporary purpose, being used there in the erection of a mill. On that date and for more than twenty years previously the plaintiff had his residence and domicile in Franklin.
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Petition, for tax abatement. Transferred from the April term, 1908, of the superior court by Wallace, C. J., upon an agreed statement of facts. April 1, 1907, the defendants assessed against the plaintiff a tax of $9.50 upon a steam derrick which was then in that town for a temporary purpose, being used there in the erection of a mill. On that date and for more than twenty years previously the plaintiff had his residence and domicile in Franklin. He was duly notified of the tax, seasonably applied to the selectmen for an abatement, and upon their refusal seasonably filed his petition. In…
1Opinion of the CourtBingham, J.
As a rule, personal property is taxable in the town in which the owner resides. P. S., c. 56, s. 1; Kent v. Exeter, 68 N. H. 469. There are, however, exceptions to this rule (P. S., c. 56, ss. 10, 12, 16, 18; Laws 1905, c. 15; Conn. River Lumber Co. v. Columbia, 62 N. H. 286; Coe v. Errol, 62 N. H. 803; Winkley v. Newton, 67 N. H. 80; Winnipiseogee Paper Co. v. Northfield, 67 N. H. 365; Conn. Valley Lumber Co. v. Monroe, 71 N. H. 473); but no provision of law making an exception of the class of property here in question has been pointed out, and an examination of the statutes has disclosed…
2Cases cited6 opinions
- Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
- Winkley v. NewtonSupreme Court of New Hampshire · 1891
- Coe v. ErrolSupreme Court of New Hampshire · 1882
- Kent v. ExeterSupreme Court of New Hampshire · 1896
- Winnipiseogee Paper Co. v. NorthfieldSupreme Court of New Hampshire · 1892
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bull v. GowingSupreme Court of New Hampshire · 1932