Mowry v. Blandin
Supreme Court of New Hampshire
An assessment of a joint and undivided tax upon lots of land owned by different persons is not authorized by the statutes, and is not legalized by a general healing act. Section- 14, c. 58, Gen. Laws, providing for the publication of notice for three successive weeks, at least six weeks before a sale, requires the last publication to be at least six weeks before the sale.
Read the full summary
An assessment of a joint and undivided tax upon lots of land owned by different persons is not authorized by the statutes, and is not legalized by a general healing act. Section- 14, c. 58, Gen. Laws, providing for the publication of notice for three successive weeks, at least six weeks before a sale, requires the last publication to be at least six weeks before the sale. Title acquired after the commencement of the suit should be pleaded in bar of the further maintenance of the action.
1Opinion of the CourtSmith, J.
This is a writ of entry for a lot of land in Bethlehem known as the Ira G. Eastman place, which formerly belonged to the Waumbec Lumber Company, from whom the plaintiff claims to have derived title by conveyances. The defendant has three conveyances from the tax-collector, who sold the land for non-payment of taxes in 1877, 1878, and 1880. The tax of 1877 was a joint and indivisible tax, assessed upon this lot and other land of other persons, appraised together at $600. There was no statute authorizing such an assessment; and c. 64, Laws of 1877, legalizing the taxes assessed in the town that…
2Cases cited14 opinions
- People v. LynchCalifornia Supreme Court · 1875
- People v. San Francisco Sav. UnionCalifornia Supreme Court · 1866
- Thames Manufacturing Co. v. LathropSupreme Court of Connecticut · 1829
- Tifft v. . City of BuffaloNew York Court of Appeals · 1880
- People v. GoldtreeCalifornia Supreme Court · 1872
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Galvin, et al. v. EMC Mortgage Corporation, et al.District Court, D. New Hampshire · 2013
- Greeley v. BeckmanSupreme Court of New Hampshire · 1910