Fowler v. Springfield
Supreme Court of New Hampshire
Petition for abatement of taxes assessed to the plaintiff in 1884. Facts found by a referee. The land described in the petition consisted mainly of woodland, without buildings thereon, and was unimproved land, owned by George W. Atwood, a resident of Wilmot.
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Petition for abatement of taxes assessed to the plaintiff in 1884. Facts found by a referee. The land described in the petition consisted mainly of woodland, without buildings thereon, and was unimproved land, owned by George W. Atwood, a resident of Wilmot. A short time prior to April 1, 1884, the plaintiff was told by Atwood, if the selectmen would put it in for $200, to have it taxed to the plaintiff, but if not, to have it taxed as non-resident. • The plaintiff told Johnson, chairman of the selectmen, what Atwood said, and Johnson, when he made out the plaintiff’s blank inventory, made it…
1Opinion of the CourtBingham, J.
Real estate must be taxed in the town in which it is situate. G. L., c. 54, s. 11; Weeks v. Gilmanton, 60 N. H. 500, 503. On a petition for the abatement of a tax, such order is made as justice requires. G. L., c. 57, ss. 11, 12. Justice requires that there should be paid on this estate a tax equal, according to its value, to that paid on other estates in the town where it is situate. Perley v. Dolloff, 60 N. H. 504. In this proceeding only so much of a tax is abated as in equity ought not to be paid, however erroneous in law or in fact the assessment may be. Edes v. Boardman, 58 N. H. 580,…
2Cases cited4 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Perley v. DolloffSupreme Court of New Hampshire · 1881
- Carpenter v. Town of DaltonSupreme Court of New Hampshire · 1879
- Weeks v. GilmantonSupreme Court of New Hampshire · 1881
3Cited by2 opinions
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
- Bretton Woods Co. v. CarrollSupreme Court of New Hampshire · 1930