Manchester Mills v. Manchester
Supreme Court of New Hampshire
Petition, for an abatement of a tax. The court appointed a committee to find and report, — 1. The true value of the plaintiffs’ estate described in the petition, in April, 1875. 2. The true value of real estate in Manchester other than the plaintiffs’, as near as they could estimate it, compared with its assessed value in April, 1875. 3. The rate per cent, of taxation in Manchester for the same year.
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Petition, for an abatement of a tax. The court appointed a committee to find and report, — 1. The true value of the plaintiffs’ estate described in the petition, in April, 1875. 2. The true value of real estate in Manchester other than the plaintiffs’, as near as they could estimate it, compared with its assessed value in April, 1875. 3. The rate per cent, of taxation in Manchester for the same year. The question, whether the second point was a proper subject of inquiry, was transferred, on exceptions, from the circuit court.
1Opinion of the CourtSawyer, J.
Such order is to be made in this case as justice requires — Gen. St., c. 53, s. 11; and justice requires an equal rate of taxation, a proportional assessment, an assessment that will not impose upon the plaintiffs a real estate rate higher than the average rate to which the other owners of real estate in Manchester are subject.
This construction of the statute was approved and acted upon in Cocheco M. Co. v. Strafford, 51 N. H. 455, 482, and in subsequent cases ; and, so far as it lays down a general rule, subject to such exceptions as justice may possibly require in extraordinary cases, it…
2Cited by7 opinions
- Gerald E. Hessel and Leatrice A. Hessel v. Patrick O'HearnCourt of Appeals for the Seventh Circuit · 1992
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Rollins v. City of DoverSupreme Court of New Hampshire · 1945
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927
- Trust & Guaranty Co. v. PortsmouthSupreme Court of New Hampshire · 1879
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