Nashua & Lowell Railroad v. Nashua
Supreme Court of New Hampshire
Petition, for the abatement of taxes. The petition alleges that the plaintiffs are the owners of certain real estate within their location in the city of Nashua; that it is assessed and taxed by the state, and is not liable to be taxed elsewhere; that the assessors of Nashua assessed taxes upon the same as follows: Franklin opera-house $82, upon a valuation of $5,000 ; Indian Head Bank office $24.60, upon a valuation of $1,500 ; brick building adjoining the bridge $73.80,…
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Petition, for the abatement of taxes. The petition alleges that the plaintiffs are the owners of certain real estate within their location in the city of Nashua; that it is assessed and taxed by the state, and is not liable to be taxed elsewhere; that the assessors of Nashua assessed taxes upon the same as follows: Franklin opera-house $82, upon a valuation of $5,000 ; Indian Head Bank office $24.60, upon a valuation of $1,500 ; brick building adjoining the bridge $73.80, upon a valuation of $4,500; store and land, railroad square, $147.60, upon a valuation of $9,000; coal-sheds and land…
1Opinion of the CourtBlodgett, J.
If the plaintiffs. are entitled to an abatement, they have mistaken both the party and the remedy.
Real estate shall be taxed in the town in which it is situate. G. L., c. '64, s. 11. The real estate of railroads; not used for the ordinary and usual purposes in operating the roads . . . shall be appraised and taxed as real estate. G. L.. c. 53, s. 5; and see, also, s. 9. And this would seem to be so in the absence of statute provisions. Pierce R.'R. 484, and cases cited; Cool. Tax. 151, n. 1. The property in question was therefore clearly subject to ordinary municipal taxation by the defendant…
2Cited by1 opinion
- Boston & Maine Railroad v. FranklinSupreme Court of New Hampshire · 1912