Winnipiseogee Lake Cotton & Woolen Mfg. Co. v. Laconia
Supreme Court of New Hampshire
Appeal, from the decision of the selectmen refusing to abate taxes assessed upon the plaintiffs’ pi*operty in April, 1893. The plaintiffs offered in evidence the judgment rendered at the March term, 1894, in their appeal from the refusal of the selectmen to abate taxes assessed on the same property in 1892. The question of the competency and effect of the judgment is reserved.
1Opinion of the CourtCarpenter, J.
The chief object of the present proceeding is to obtain a judicial determination of the fair market value of the plaintiffs’ property on the first day of April, 1893. Upon that question the value of the same property on the first day of April, 1892, is competent evidence. Ordinarily it would be quite as difficult — would require as extensive and expensive investigation — to determine its value on that day as upon the day in question. The right to show the value in 1892 would be of no value to either party unless it has been in some way ascertained. But if it were established, as for example,…
2Cases cited1 opinion
- McConologue's caseMassachusetts Supreme Judicial Court · 1871
3Cited by3 opinions
- The Evergreens v. NunanCourt of Appeals for the Second Circuit · 1944
- Ford v. NortonNew Mexico Supreme Court · 1927
- Marre v. StateSupreme Court of Alabama · 1917