Rand v. Pittsfield
Supreme Court of New Hampshire
Petition, for the abatement of the taxes assessed upon the estate of Joseph B. Rand in Pittsfield in 1899. Rand was a resident of Vermont. The plaintiff is a resident of Pittsfield, and was appointed administrator of Rand’s estáte by the court of Vermont. The estate, consisting of notes and bank stock, was in Vermont when Joseph B. died, and has since remained there. It was taxed both in Vermont and in Pittsfield. The Vermont tax has been paid.
1Opinion of the CourtYoung, J.
Rand’s estate was rightfully taxed in Vermont (Vt. Stat., s. 374, pt. VI; P. S., c. 56, ss. 26, 27), and so was not taxable in Pittsfield unless property held in trust forms an exception to the rule which exempts property rightfully taxed in another state from taxation here. Winkley v. Newton, 67 N. H. 80; Robinson v. Dover, 59 N. H. 521; Berry v. Windham, 59 N. H. 288. We have no statute which in terms takes such property out of the operation of this rule ; so if trust properly forms an exception, the intent to tax it must be inferred from section 27, chapter 56, of the Public Statutes,…
2Cases cited3 opinions
- Robinson v. DoverSupreme Court of New Hampshire · 1880
- Berry v. WindhamSupreme Court of New Hampshire · 1879
- Winkley v. NewtonSupreme Court of New Hampshire · 1891
3Cited by3 opinions
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- State v. BeardsleySupreme Court of Florida · 1919
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947