Kennard v. Manchester
Supreme Court of New Hampshire
Appear, from the refusal of the assessors of Manchester to abate a tax. Facts found by the court. February 1, 1892, the plaintiffs leased to the New Hampshire Trust Company the “ Stark Block” and the land on which it stood, in Manchester, for a term of fifty years, reserving an annual rental of $8,000. The lessees covenanted to pay all taxes and other assessments upon the premises and all expenses incurred in the maintenance and occupancy of the same, so that the rent should…
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Appear, from the refusal of the assessors of Manchester to abate a tax. Facts found by the court. February 1, 1892, the plaintiffs leased to the New Hampshire Trust Company the “ Stark Block” and the land on which it stood, in Manchester, for a term of fifty years, reserving an annual rental of $8,000. The lessees covenanted to pay all taxes and other assessments upon the premises and all expenses incurred in the maintenance and occupancy of the same, so that the rent should not be subject to any deduction whatsoever. Under authority contained in the lease, they took down the “ Stark Block ”…
1Opinion of the CourtChase, J.
The division of the title of the property into two parts, — a term for years and the reversion in fee, — did not affect the extent or manner of its taxation. After the division, as before, the property was taxable as real estate, “ at its full and true value in money,” to the persons claiming it or to the persons in possession, if they would consent. P. S., c, 55, s, 2; c. 56, s. 14; c. 58, ss. 1, 7; Atlantic & St. Lawrence Railroad Co. v. State, 60 N. H. 133, 139, 143.
The source of the plaintiffs’ income from the property would be the same whether it was derived from a use by themselves in…
2Cases cited6 opinions
- Morrison v. ManchesterSupreme Court of New Hampshire · 1879
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- State v. PennoyerSupreme Court of New Hampshire · 1889
- Boston & Maine Railroad v. StateSupreme Court of New Hampshire · 1885
- Cheshire County Telephone Co. v. StateSupreme Court of New Hampshire · 1884
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hampton Beach Casino, Inc. v. Town of HamptonSupreme Court of New Hampshire · 1996
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Fink v. LancasterLouisiana Court of Appeal · 1922