Amoskeag Manufacturing Co. v. Manchester
Supreme Court of New Hampshire
Petition, for tax abatement. The plaintiffs paid December 1, 1897, the tax in question. Under the decision in this case at the last term (ante, p. 200), the plaintiffs moved for judgment for $28,446.64, and interest thereon from December 1, 1897, at six per cent. The defendants claimed the plaintiffs could have judgment for $26,062.91 only, without interest; and that if interest were allowed, it should be at a less rate than six per cent.
1Opinion of the CourtParsons, J.
By an unbroken line of decisions in this state during the last seventy-three years, from the Opinion of the Justices in 1827 (4 N. H. 565) to the decision in this case at the last term (ante, p. 200), it has been conclusively settled that the constitutional rule of equality in taxation requires that throughout the same taxing district the same tax shall be laid upon the same amount of property, “so that each man’s taxable property shall bear its due portion of the tax according to its value.” Opinion of the Justices, 4 N. H. 565, 568. The share which every person is bound to contribute for…
2Cases cited3 opinions
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Boston & Maine Railroad v. StateSupreme Court of New Hampshire · 1885
3Cited by9 opinions
- Williams v. StateSupreme Court of New Hampshire · 1924
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
- Opinion of the JusticesSupreme Court of New Hampshire · 1911
- City of Franklin v. Coleman Bros.Court of Appeals for the First Circuit · 1945
- Winnipiseogee Lake Cotton & Woolen Manufacturing Co. v. LaconiaSupreme Court of New Hampshire · 1905
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