Legal Opinion

Robinson v. Dover

Supreme Court of New Hampshire

Decided June 5, 1880PublishedCited by 11 opinions

Appeal, by a resident of Dover, from the refusal of the tax' 1 assessors of Dover to abate a tax assessed by them upon his deposit ^in a Massachusetts savings-bank.

1Opinion of the CourtBingham, J.

The despotic power of making an unequal division of public expense was upheld in The Salem Iron Factory Company v. Danvers, 10 Mass. 514. By statutory construction, authorizing double taxation, the plaintiff’s real estate was held to be taxable once to the corporation as real estate, and once to the stockholders as corporate shares. By the New Hampshire act of Jan. 4, 1833, stock in any corporation, and real estate, including factory buildings and machinery, were put in the list of taxable property; and in Smith v. Burley, 9 N. H. 423, tbe Massachusetts decision was cited to sustain the…

2Cases cited4 opinions

  1. Society for Savings v. CoiteSupreme Court of the United States · 1868
  2. Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
  3. Belo v. Commissioners of Forsyth CountySupreme Court of North Carolina · 1880
  4. Worth v. Commissioners of Ashe CountySupreme Court of North Carolina · 1880

3Cited by11 opinions

  1. Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
  2. State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
  3. Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
  4. Conner v. StateSupreme Court of New Hampshire · 1925
  5. Opinion of the JusticesSupreme Court of New Hampshire · 1971

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