Bellows Falls Canal Co. v. Walpole
Supreme Court of New Hampshire
Petition, for the abatement of taxes assessed for the year 1910 upon a certain dam, flowage, and water rights and privileges, situated in the town of Walpole, against the Bellows Falls Canal Company as owner. Trial by the court.
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Petition, for the abatement of taxes assessed for the year 1910 upon a certain dam, flowage, and water rights and privileges, situated in the town of Walpole, against the Bellows Falls Canal Company as owner. Trial by the court. Transferred from the October term, 1911, of the superior court by Plummer, J. The plaintiffs own a dam across the Connecticut river between Walpole, New Hampshire, and Bellows Falls, Vermont, the flowage rights connected therewith, some real estate at the Vermont end of the dam together with a canal on the Vermont side through which water is brought to the mill gates,…
1Opinion of the CourtBingham, J.
This is an appeal by the plaintiffs from a tax assessed against them in 1910 upon certain real estate situated in the-town of Walpole. It appears that prior to the conveyances and leases referred to in classes A and B, the plaintiffs were the owners-of the reservoir created by the dam and flowage rights on the-Connecticut river at Walpole, and that they were such at the date-of the assessment of the tax in question, except to the extent that, they had parted with certain rights or easements in the property by the above mentioned conveyances. It is because of the creation of these alleged…
2Cases cited2 opinions
- Morrison v. ManchesterSupreme Court of New Hampshire · 1879
- Glidden v. NewportSupreme Court of New Hampshire · 1907
3Cited by2 opinions
- Armstrong v. Federal Supply Co.Court of Appeals of Texas · 1929
- Whitefield v. DaltonSupreme Court of New Hampshire · 1921