Bean & Symonds Co. v. Jaffrey
Supreme Court of New Hampshire
Bill in Equity, filed November 20, 1920, for tax abatement, with petition for injunction against the collection of the tax, upon which a temporary restraining order was issued January 22, 1921. May 15, 1912, at a special town meeting the following votes were adopted: “Voted to exempt from taxation for a term of ten years the stock in trade and mills and machinery which may be erected and installed by the Bean & Symonds Company in Jaffrey.”
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Bill in Equity, filed November 20, 1920, for tax abatement, with petition for injunction against the collection of the tax, upon which a temporary restraining order was issued January 22, 1921. May 15, 1912, at a special town meeting the following votes were adopted: “Voted to exempt from taxation for a term of ten years the stock in trade and mills and machinery which may be erected and installed by the Bean & Symonds Company in Jaffrey.” “Voted to exempt from taxation for a term of ten years the mills and machinery which may be erected and installed by the East Jaffrey Manufacturing Co.”…
1Opinion of the CourtParsons, C. J.
The.court is without authority to enjoin the collection of a tax. The aggrieved taxpayer’s remedy is a petition for abatement under the statute. Rowe v. Hampton, 75 N. H. 479. The prayer for a temporary injunction should not have been granted.
“Selectmen, for good cause shown, may abate any tax assessed by them or by their predecessors.” P. S., c. 59, s. 10.
“Sect. 11. If they neglect or refuse so to abate, any person aggrieved, having complied with the requirements of chapter 57, may, within six months after notice of such tax and not afterward, apply by petition to the superior court in the…
2Cases cited4 opinions
- Kerby v. CharlestownSupreme Court of New Hampshire · 1916
- Rowe v. HamptonSupreme Court of New Hampshire · 1910
- State v. MooreSupreme Court of New Hampshire · 1896
- Downing v. FarmingtonSupreme Court of New Hampshire · 1894
3Cited by3 opinions
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927
- Langford v. Town of NewtonSupreme Court of New Hampshire · 1979
- Lefevre v. HealySupreme Court of New Hampshire · 1942