Parsons v. Durham
Supreme Court of New Hampshire
Petition, for an abatement of taxes. Decree for the plaintiff. In 1897, the selectmen neglected to furnish the plaintiff with a blank inventory. April 15, he went before them and made a true ¡statement of all his taxable property, and would have filled out and sworn to an inventory if they had not told him it was unnecessary. Subject to exception, he testified that he was ignorant of the law regarding the matter and relied upon the statement of the ¡selectmen.
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Petition, for an abatement of taxes. Decree for the plaintiff. In 1897, the selectmen neglected to furnish the plaintiff with a blank inventory. April 15, he went before them and made a true ¡statement of all his taxable property, and would have filled out and sworn to an inventory if they had not told him it was unnecessary. Subject to exception, he testified that he was ignorant of the law regarding the matter and relied upon the statement of the ¡selectmen. The defendants moved to dismiss the petition because the inventory was not filed. The motion was denied, subject to •exception.
1Opinion of the CourtPike, J.
If the selectmen to whom application is made to abate a tax shall “ neglect or refuse so to abate, any person aggrieved, having complied with the requirements of chapter fifty-seven, may . . .' apply by petition to the supreme court . . . who shall make such order thereon as justice requires.” P. S., c. 59, s. 11. “Every person . . . shall fill out the blank inventory in a]l respects according to its requirements, . . . and shall deliver such inventory to the selectmen or assessors on or before the fifteenth day of April of that year.” P. S., c. 57, s. 8. The defendants’ motion to dismiss was…
2Cited by8 opinions
- Taylor v. ThomasSupreme Court of New Hampshire · 1914
- Kerby v. CharlestownSupreme Court of New Hampshire · 1916
- Pelham Plaza v. Town of PelhamSupreme Court of New Hampshire · 1977
- Burgess v. BurgessSupreme Court of New Hampshire · 1902
- Langford v. Town of NewtonSupreme Court of New Hampshire · 1979
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