Brewster v. Hough
Superior Court of New Hampshire
Case, for an illegal assessment of taxes. The first count of the declaration alleged that the legislature of this state, on the 11th of November, 1780, by an act, or joint resolution, exempted the land appropriated to the use of Dartmouth College from paying taxes, provided that the trustees of said college should give notice, seasonably, what lands they had in each town, respectively, to the selectmen of the town — that said act was still in force — that at the time of…
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Case, for an illegal assessment of taxes. The first count of the declaration alleged that the legislature of this state, on the 11th of November, 1780, by an act, or joint resolution, exempted the land appropriated to the use of Dartmouth College from paying taxes, provided that the trustees of said college should give notice, seasonably, what lands they had in each town, respectively, to the selectmen of the town — that said act was still in force — that at the time of passing the same, and continually to the 12th of July, 1813, a certain hundred acre lot of land, in Lebanon, belonged to and…
1Opinion of the CourtParker, C. J.
It has been contended, in this case, that the proceedings of the Assembly, in 1780, operated as a permanent exemption of this land from taxation, and deprived the legislature of the power of passing any law, afterwards, for the assessment of any tax upon it; and several authorities have been cited in support of this position.
There is no doubt that the legislature may provide, by general laws, for the exemption of certain classes of property from taxation, as well as exempt it, in fact, by omitting it in the description of property required to be taxed. Such exemptions will be valid, until the…
2Cases cited2 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Proprietors of the Piscataqua Bridge v. New-Hampshire BridgeSuperior Court of New Hampshire · 1834
3Cited by9 opinions
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1940
- Backus v. LebanonSuperior Court of New Hampshire · 1840
- Opinion of the JusticesSupreme Court of New Hampshire · 1999
- Mack v. JonesSuperior Court of New Hampshire · 1850
- Opinion of the JusticesSupreme Court of New Hampshire · 1971
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