Legal Opinion

Lime Rock National Bank v. Henry

Supreme Court of New Hampshire

Decided December 5, 1897PublishedCited by 1 opinion

Trespass, quare clausum. Facts found by a referee in part and agreed in part. The plaintiffs claimed title to two wild lots numbered 33 in ranges 18 and 19 in Bethlehem, under deeds of the collector of taxes of that town for the years 1850, 1851, 1852, and 1853, to their grantor. In each of the years 1850, 1851, and 1852, the town voted “to raise a sum equal to valuation ” for the repair of highways and bridges.

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Trespass, quare clausum. Facts found by a referee in part and agreed in part. The plaintiffs claimed title to two wild lots numbered 33 in ranges 18 and 19 in Bethlehem, under deeds of the collector of taxes of that town for the years 1850, 1851, 1852, and 1853, to their grantor. In each of the years 1850, 1851, and 1852, the town voted “to raise a sum equal to valuation ” for the repair of highways and bridges. It was shown by the record of the collector’s sworn certificate that for each of 'these years he duly posted an advertisement of the sale in two 2>ublic places in the town and caused…

1Opinion of the CourtCarpenter, C. J.

“ Unimproved lands of non-residents shall be taxed in the name of the owner, if known; otherwise, in the name of the original proprietor, if known ; otherwise, without any name, and by the number of lot and range, and the quantity thereof, if lotted, or by such other description as it may be readily known by.” G. L., c. 54, s. 21; P. S., c. 56, s. 25. The only defect alleged or suggested in the defendants’ title, under the sale of the lots to their grantor for the taxes of 1884, is that' the taxes were not assessed in the name of the owner. Assuming that the plaintiffs were at the date of the…

2Cases cited2 opinions

  1. Thompson v. ElaSupreme Court of New Hampshire · 1881
  2. French v. SpaldingSupreme Court of New Hampshire · 1881

3Cited by1 opinion

  1. Glynn v. MaxfieldSupreme Court of New Hampshire · 1910

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