Legal Opinion

Canaan v. Enfield Village Fire District

Supreme Court of New Hampshire

Decided May 5, 1908Published

Assumpsit, for taxes assessed against the defendants. Transferred from the November term, 1905, of the superior court by Chamberlin, J., upon an agreed statement of facts.

1Opinion

By agreement of parties, the sole question for decision is the validity of the tax sought to be collected in this proceeding. The defendants contend, not only that the tax is not authorized by law, but that its assessment is expressly forbidden by legislative enactment. They are a fire district, — a municipal subdivision of the state, — organized under the general law and embracing a portion of the territory of the town of Enfield. In 1903, they applied to and secured from the legislature authority to construct and maintain suitable water-works for the purpose of distributing throughout the…

2Cases cited57 opinions

  1. Town of West Hartford v. Board of Water CommissionersSupreme Court of Connecticut · 1877
  2. Boody v. WatsonSupreme Court of New Hampshire · 1886
  3. People Ex Rel. Mayor of New York v. Board of AssessorsNew York Court of Appeals · 1888
  4. Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
  5. Edes v. BoardmanSupreme Court of New Hampshire · 1879

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