Legal Opinion
Rollins v. City of Dover
Supreme Court of New Hampshire
Decided October 2, 1945No. 3550PublishedCited by 12 opinions
1Opinion of the CourtPage, J.
On the question of ratio, an expert produced by the plaintiff testified that in his opinion property in Dover as a whole was assessed in the years 1940 through 1943 at from 60 to 66 per cent of its actual or market value. Another expert placed the ratio at 58 to 60 per cent on all property. The defendant’s motion to dismiss was properly denied.
There remains for consideration the exception to the decree. The mathematical basis of the decree seems not to be questioned, and its correctness is apparent.
Taxes upon estates must, under our Constitution, be both proportional and reasonable.…
2Cases cited16 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Morrison v. ManchesterSupreme Court of New Hampshire · 1879
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Boston, Concord & Montreal Railroad v. StateSupreme Court of New Hampshire · 1880
- Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Fitzsimmons v. McCorkleSupreme Court of Delaware · 1965
- Sirrell v. StateSupreme Court of New Hampshire · 2001
- Berthiaume v. City of NashuaSupreme Court of New Hampshire · 1978
- Smith v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 1997
7 more not listed; retrieve them via the Exa API.