Bowles v. Clough
Supreme Court of New Hampshire
TRESPASS, for taking the plaintiff’s cow. The plaintiff was possessed of a farm partly in Lisbon and partly in Lyman. The plaintiff’s bouse was on that part of his farm situated in Lisbon. The plaintiff came into possession of this farm, so as to be taxed for it for the first time, in the year 1873, which is the tax in question. Previous to that time that part of the farm situated in Lyman had been taxed to the occupant of the farm, and paid without objection.
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TRESPASS, for taking the plaintiff’s cow. The plaintiff was possessed of a farm partly in Lisbon and partly in Lyman. The plaintiff’s bouse was on that part of his farm situated in Lisbon. The plaintiff came into possession of this farm, so as to be taxed for it for the first time, in the year 1873, which is the tax in question. Previous to that time that part of the farm situated in Lyman had been taxed to the occupant of the farm, and paid without objection. The tax in question was assessed by the selectmen of Lyman directly against the plaintiff as a resident of Lyman, without giving any…
1Opinion of the Court
Taxes — Real estate of non-residents. Chapter 55 of the General Statutes provides, in broad and unqualified terms, for the assessment and collection of taxes on all real estate of persons not resident in the town; and it has been held that such taxes are a charge upon the land: taxed only, and not a personal charge against the owner. Dewey v. Stratford, 42 N.H. 286; Cocheco Manf. Co. v. Strafford,51 N.H. 471.
Could the plaintiff's land in Lyman be legally taxed in any other way than as non-resident, upon the facts stated in the case? I think not. The defendant says it might be legally taxed to…
2Cases cited2 opinions
- Cocheco Manufacturing Co. v. StraffordSupreme Court of New Hampshire · 1871
- Dewey v. StratfordSupreme Court of New Hampshire · 1860
3Cited by7 opinions
- Langley v. BatchelderSupreme Court of New Hampshire · 1899
- Nottingham v. Newmarket Manufacturing Co.Supreme Court of New Hampshire · 1930
- Perley v. StanleySupreme Court of New Hampshire · 1880
- Greeley v. BeckmanSupreme Court of New Hampshire · 1910
- Burpee v. RussellSupreme Court of New Hampshire · 1886
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