Souhegan Nail, Cotton & Woolen Factory v. McConihe
Superior Court of New Hampshire
Trespass, for taking and carrying away sixty yards of cotton cloth. The defendant pleaded the general issue, and gave notice that he should justify the taking by him .as., a'-collector of taxes in the. town of Merrimack, for. the'year .1826, as a distress for. taxes assessed upon the plaintiffs for that-year, ■ The cause was tried here at February’ term,. 1832, and a verdict taken for. the plaintiff’s, subject to the opinion of the court upon, the following case. ■ .' The…
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Trespass, for taking and carrying away sixty yards of cotton cloth. The defendant pleaded the general issue, and gave notice that he should justify the taking by him .as., a'-collector of taxes in the. town of Merrimack, for. the'year .1826, as a distress for. taxes assessed upon the plaintiffs for that-year, ■ The cause was tried here at February’ term,. 1832, and a verdict taken for. the plaintiff’s, subject to the opinion of the court upon, the following case. ■ .' The corporation was created by an act of the legislature, passed December 4, 1812, and was authorized to carry on, arid to be…
1Opinion of the CourtParker, J.
It is not material to enquire whether the corporation had a right, by their charter, to own and hold the store of goods.
The corporation itself, clearly, cannot be permitted to say, that it was a wrongful act for them to possess this property —was contrary to their charter — and that, therefore, they are not taxable for it, or are taxable as a company, or as individuals.
In The Gardiner C. and W. F. Company vs. The Inhabitants of Gardiner, 5 Green. Rep. 133, it was held, that the merchandize of a manufacturing corporation employed in trade in a store, was not taxable to the corporation in the…
2Cases cited5 opinions
- Medway Cotton Manufactory v. AdamsMassachusetts Supreme Judicial Court · 1813
- Scott v. ElyNew York Supreme Court · 1830
- Caldwell v. EatonMassachusetts Supreme Judicial Court · 1809
- Johnston v. WilsonSuperior Court of New Hampshire · 1820
- Ordway v. FerrinSuperior Court of New Hampshire · 1824
3Cited by3 opinions
- Ainsworth v. DeanSuperior Court of New Hampshire · 1850
- Peirce v. SomersworthSuperior Court of New Hampshire · 1839
- Peck v. WilsonSuperior Court of New Hampshire · 1844