Thayer v. State Tax Commission

This is an appeal from an order of the Superior Court (Johnson, J.) granting a motion of the defendant tax commission to dismiss the plaintiff’s petition.

The case was tried by the court, but there is no transcript of the evidence. Therefore, the only question before us is whether any error of law appears on the record. Fitzgerald v. Lawson, 96 N.H. 447, 78 A.2d 527 (1951).

The essential facts apparently are undisputed. The plaintiff was dissatisfied with the selectmen’s assessment made on his real estate and sought an abatement. RSA 76:16. The selectmen declined to act and the plaintiff,…