Colebrook v. Berlin Mills Co.
Supreme Court of New Hampshire
Assumpsit, to recover taxes assessed against the defendants on lumber located in Colebrook on April 1, 1913, and April 1, 1914. Transferred without a ruling from the December term, 1914, of the superior court by Sawyer, J., on agreed facts which are stated in the opinion. It was agreed that if the lumber was taxable in Cole-brook there should be judgment for the plaintiffs for the amount of the specification; otherwise, there should be judgment for the defendants.
1Opinion of the CourtPlummer, J.
The defendants, who have their office and principal place of business at Berlin in the county of Cobs, are the owners of timber land in Millsfield in said county. The lumber upon which the tax was assessed was sawed from timber cut from the defendants’ land in Millsfield, at a mill there located. It was drawn from there in the winters of 1912-13 and 1913-14 to Cole-brook, and stuck up near a siding of the Maine Central Railroad, on land leased by ,the defendants of the railroad, and there awaited orders for sales and shipments to market. The amount of lumber at Colebrook, April 1, 1913, was…
2Cases cited5 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Brown v. HoustonSupreme Court of the United States · 1885
- Kelley v. RhoadsSupreme Court of the United States · 1903
- Ayer & Lord Tie Co. v. KeownCourt of Appeals of Kentucky · 1906
- State v. Taber Lumber Co.Supreme Court of Minnesota · 1907
3Cited by1 opinion
- Musgrove a v. Winthrop Parker A.Supreme Court of New Hampshire · 1931