Woodsum Steamboat Co. v. Sunapee
Supreme Court of New Hampshire
Petition, for the abatement of taxes assessed upon the plaintiff’s steamboats in 1907. Transferred without ruling from the November term, 1907, of the superior court by Chamberlin, J., upon an agreed statement of facts.
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Petition, for the abatement of taxes assessed upon the plaintiff’s steamboats in 1907. Transferred without ruling from the November term, 1907, of the superior court by Chamberlin, J., upon an agreed statement of facts. The plaintiff is a corporation, organized under the General Laws in 1886. The articles of agreement, recorded in the office of the secretary of state and of the city clerk of Concord, provide as follows: “ 2. The place in which its business shall be carried on shall be Concord, New Hampshire. “ 3. The object for which this corporation is established is for the purpose of…
1Opinion of the CourtPeaslee, J.
It has been decided in this state that corporations are not persons within the meaning of the statute for taxing polls and estates (R. S., e. 40, s. 1; P. S., o. 56, s. 1), but that their taxable estate is assessed by virtue of the act providing, for its taxation where the corporation is situate (R. S., e. 40, s. 5) or is located (P. S., c. 56, s. 9). Nashua Savings Bank v. Nashua, 46 N. H. 389, 392. But whether the situs of a corporation is called its residence, or situation, or location, the result in the present case will be the same.
The plaintiff’s property is taxable either under the law…
2Cases cited4 opinions
- Galveston Railroad v. CowdreySupreme Court of the United States · 1871
- Union Steamboat Co. v. . City of BuffaloNew York Court of Appeals · 1880
- Milwaukee Steamship Co. v. City of MilwaukeeWisconsin Supreme Court · 1892
- Detroit Transportation Co. v. Board of AssessorsMichigan Supreme Court · 1892
3Cited by5 opinions
- Home Fire Insurance v. BentonSupreme Court of Arkansas · 1913
- Nottingham v. Newmarket Manufacturing Co.Supreme Court of New Hampshire · 1930
- Merchants National Bank of Manchester v. Town of ExeterSupreme Court of New Hampshire · 1980
- Intermountain Agricultural Credit Ass'n v. Payette CountyIdaho Supreme Court · 1934
- In re Rice Chocolate Co.District Court, D. Massachusetts · 1941