Legal Opinion

Coe v. Errol

Supreme Court of the United States

Decided January 25, 1886No. 43PublishedCited by 491 opinions

ERROR TO THE SUPREME COURT OF THE STATE OF NEW HAMPSHIRE. In September, 1881, Edward S. Coe filed a petition in the Supreme Court of New Hampshire for the county of Coos, against the Town of Errol, for an abatement of taxes, and therein, amongst other things, alleged that on the 1st of April, 1880, he and others, residents of Maine and Massachusetts, owned a large number of spruce logs that had been drawn down the winter before from Wentworth’s location, in New •Hampshire,…

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ERROR TO THE SUPREME COURT OF THE STATE OF NEW HAMPSHIRE. In September, 1881, Edward S. Coe filed a petition in the Supreme Court of New Hampshire for the county of Coos, against the Town of Errol, for an abatement of taxes, and therein, amongst other things, alleged that on the 1st of April, 1880, he and others, residents of Maine and Massachusetts, owned a large number of spruce logs that had been drawn down the winter before from Wentworth’s location, in New •Hampshire, and placed in Clear Stream and on the banks thereof, in the town of Errol, county of Coos, New Hampshire, to be from…

1Opinion of the CourtJustice Bradley

After stating the facts in the language above reported he continued :

The case is now before us for consideration upon writ of error to the Supreme Court of New Hampshire, and the same points that were urged before that court are set up -here as grounds of error.

The question for us to consider, therefore, is, whether the products of a State (in this case timber cut in its forests) are liable to be taxed like other property within the Staté, though intended for exportation to another State, and partially prepared, for that purpose by being deposited at a place of shipment, such products being…

2Cases cited3 opinions

  1. Brown v. MarylandSupreme Court of the United States · 1827
  2. Brown v. HoustonSupreme Court of the United States · 1885
  3. Woodruff v. ParhamSupreme Court of the United States · 1869

3Cited by491 opinions

  1. Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
  2. Carter v. Carter Coal Co.Supreme Court of the United States · 1936
  3. Toomer v. WitsellSupreme Court of the United States · 1948
  4. Pennsylvania v. West VirginiaSupreme Court of the United States · 1923
  5. Stafford v. WallaceSupreme Court of the United States · 1922

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