Burpee v. Russell
Supreme Court of New Hampshire
Writ of Entrst, to recover an undivided half of a tract of land in New Hampton called the Russell pasture. The plaintiff’s, title was a collector’s deed on a sale of the land for non-payment-of the taxes assessed upon it. for the year 1882. For several years. prior to, 1879 the land was owned by John Russell, who sold it April 4, 1879, to Sarah A. Russell, the wife of the defendant, and Mary F. Hoyt.
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Writ of Entrst, to recover an undivided half of a tract of land in New Hampton called the Russell pasture. The plaintiff’s, title was a collector’s deed on a sale of the land for non-payment-of the taxes assessed upon it. for the year 1882. For several years. prior to, 1879 the land was owned by John Russell, who sold it April 4, 1879, to Sarah A. Russell, the wife of the defendant, and Mary F. Hoyt. It was pasture land belonging to a farm in Meredith on which the defendant and his wife lived, and the defendant occupied the land after the conveyance by John Russell to his wife in 1879. In…
1Opinion of the CourtClark, J.
To maintain the action, the plaintiff must show a legal sale of the land for non-payment of a tax legally assessed upon it in substantial compliance with the requirements of the statute. This he failed to do. The land was in the actual occupancy of a non-resident owner, and should have been taxed as nonresident unless the owner consented to be taxed for it according to the provisions of Glen. Laws, c. 54, s. 11. Bowles v. Clough, 55 N. H. 389. It was not taxed to the owner, nor as non-resident in the name of the owner, although the owner was known to the selectmen. The assessment of a tax…
2Cases cited3 opinions
- Bowles v. CloughSupreme Court of New Hampshire · 1875
- Thompson v. GerrishSupreme Court of New Hampshire · 1876
- Thompson v. ElaSupreme Court of New Hampshire · 1881