Perley v. Dolloff
Supreme Court of New Hampshire
Bill in Equity. The plaintiff asks for a decree setting aside a sale of his land by the defendant Dolloff, as collector of taxes of the town of Meredith for 1880, to the other defendant, Smith, for non-payment of taxes, and that Dolloff may be restrained from giving and Smith from receiving a deed of said land, which was properly taxed as non-resident.
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Bill in Equity. The plaintiff asks for a decree setting aside a sale of his land by the defendant Dolloff, as collector of taxes of the town of Meredith for 1880, to the other defendant, Smith, for non-payment of taxes, and that Dolloff may be restrained from giving and Smith from receiving a deed of said land, which was properly taxed as non-resident. The material allegations in the bill are, that the assessment was invalid for defects and irregularities; that it was made upon an insufficient vote of the town; that the sale was illegal because the number of acres of the plaintiff’s land was…
1Opinion of the CourtBlodgett, J.
In the view we have taken, it has not been found necessary to inquire or determine whether the alleged defects in the assessment of the plaintiff’s non-resident taxes rendered the sale of his land invalid, nor, if so, whether a deed thereof from the. collector would constitute a cloud on the title of which equity might properly take cognizance ; for there is no ground on which this bill can be sustained.
If the assessment was illegal, a plain and adequate remedy at law was afforded the plaintiff by a petition under the statute for an abatement of his tax (Savings Bank v Portsmouth, 52 N. H.…
2Cases cited3 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Brown v. ConcordSupreme Court of New Hampshire · 1876
- Freeto v. HoughtonSupreme Court of New Hampshire · 1877
3Cited by7 opinions
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
- Bretton Woods Co. v. CarrollSupreme Court of New Hampshire · 1930
- Rowe v. HamptonSupreme Court of New Hampshire · 1910
- Y.M.C.A. v. KeeneSupreme Court of New Hampshire · 1899
- Kent v. ExeterSupreme Court of New Hampshire · 1896
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