Piper v. Meredith

1. In his petition the plaintiff takes the position that he is not taxable because he has only a leasehold interest in the premises. If his lease ran for a definite term of years, the question thus presented would not be free from doubt. In Hampton &c. Co. v. Hampton, 77 N. H. 373, and Granite &c. Co. v. Hampton, 76 N. H. 1, it seems to have been assumed without question by the parties and the court that the interest of a lessee under a long term lease is taxable. But in Donovan v. Haverhill, 247 Mass. 69, it was held that “an assessment may not be laid upon leases as an interest in the land…