Morrison v. Manchester
Supreme Court of New Hampshire
Appeal, from the refusal of the tax assessors of Manchester to abate a part of a tax assessed by them to the plaintiff for his real estate, which is subject to mortgages given by him to a savings-bank as security for loans made to him by the bank.
Read the full summary
Appeal, from the refusal of the tax assessors of Manchester to abate a part of a tax assessed by them to the plaintiff for his real estate, which is subject to mortgages given by him to a savings-bank as security for loans made to him by the bank. The amount of the mortgages is $10,000. In the assessment, the property is appraised at $10,500. The plaintiff claims that he is taxable for the equity of redemption only, and that there should be an abatement of the tax except so much as, on a division of the assessment, should be laid upon the equity. The question was reserved, whether the…
1Opinion of the Court
Doe, O. J.
The supreme legislative power, vested in the senate and house of representatives by the second article of the constitution, includes the power of taxation, which is the power of causing a constitutional division to be made, among the members of the community, of the public expense, of which each one is, by the twelfth article of the bill of rights, bound to contribute his share. Each one is bound to contribute his share of the expense incurred by all in protecting the life, liberty, and property of each, and promoting the common welfare. What each is bound to contribute being a debt…
2Cases cited6 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- Savings & Loan Society v. AustinCalifornia Supreme Court · 1873
- People v. EddyCalifornia Supreme Court · 1872
- People v. Hibernia Savings & Loan SocietyCalifornia Supreme Court · 1876
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
- First NH Bank v. Town of WindhamSupreme Court of New Hampshire · 1994
- Estate of Kennett v. StateSupreme Court of New Hampshire · 1975
- Opinion of the JusticesSupreme Court of New Hampshire · 1931
- Hampton v. MarvinSupreme Court of New Hampshire · 1963
19 more not listed; retrieve them via the Exa API.