Winnipiseogee Lake Cotton & Woolen Manufacturing Co. v. Laconia
Supreme Court of New Hampshire
Petitions, for abatements of a portion of the taxes assessed upon the plaintiffs’ real estate in the years 1893 to 1896 inclusive. Facts found and transferred by tbe former supreme court. The real estate was appraised for taxation in 1893 at $60,000, in 1894 at $68,600, and in 1895 and 1896 at $67,100. By agreement of tbe parties, the findings in Winnipiseogee etc.
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Petitions, for abatements of a portion of the taxes assessed upon the plaintiffs’ real estate in the years 1893 to 1896 inclusive. Facts found and transferred by tbe former supreme court. The real estate was appraised for taxation in 1893 at $60,000, in 1894 at $68,600, and in 1895 and 1896 at $67,100. By agreement of tbe parties, the findings in Winnipiseogee etc. Go. v. Gil-ford,, 67 N. II. 514, upon which judgment was rendered at the March adjourned term, 1894 (68 N. H. 284), were put in'evidence. After the plaintiffs had called some twenty witnesses to show the ratio 6f the assessed value…
1Opinion of the CourtChase, J.
The exception to the denial of the defendants’ motion to dismiss the petitions, because the evidence tended to prove that, the plaintiffs’ property was assessed upon a lower valuation than that of other similar property in Laconia, must be overruled. If such were the fact, it would not necessarily follow that the plaintiffs are not entitled to the relief they°seek. When the valuation of their property is compared with the valuation of — not other similar real estate merely, but — all other taxable property in the city, it may appear that their valuation was too large and caused an inequitable…
2Cases cited3 opinions
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1900
- Winnipiseogee Lake Cotton & Woolen Manufacturing Co. v. GilfordSupreme Court of New Hampshire · 1893
3Cited by2 opinions
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927