Trust & Guaranty Co. v. Portsmouth
Supreme Court of New Hampshire
Petition for abatement of taxes, under Gen. St., c. 53, s. 11. Motion to dismiss, upon tbe ground that the petition does not aver that the plaintiffs have complied with the requirements of Gen. St., c. 51, s. 4.
1Opinion of the CourtClark, J.
Any person aggrieved, having complied with the requirements of the law on the subject of exhibiting to the selectmen a true account of the polls and estate for which he is taxable, may apply by petition to the supreme court, within nine months after notice of a tax, for an abatement; and the court shall make such order thereon as justice requires. Gen. St., c. 53, s. 11. This statute has been construed liberally, in advancement of the rule of remedial justice which it lays down. Dewey v. Stratford, 40 N. H. 203, 207; Manchester Mills v. Manchester, 57 N. H. 309 — 58 N. H. 38. The court has…
2Cases cited3 opinions
- Manchester Mills v. ManchesterSupreme Court of New Hampshire · 1876
- Brooks v. HowardSupreme Court of New Hampshire · 1877
- Manchester Mills v. City of ManchesterSupreme Court of New Hampshire · 1876
3Cited by7 opinions
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927
- Pelham Plaza v. Town of PelhamSupreme Court of New Hampshire · 1977
- Freeport Minerals Co. v. Inhabitants of BucksportSupreme Judicial Court of Maine · 1981
- Kimball v. PotterSupreme Court of New Hampshire · 1938
- Langford v. Town of NewtonSupreme Court of New Hampshire · 1979
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