Legal Opinion

Amoskeag Manufacturing Co. v. Manchester

Supreme Court of New Hampshire

Decided December 5, 1899PublishedCited by 21 opinions

Petition, for abatement of taxes. Trial by referees, who reported iu favor of the plaintiffs. In 1897 Herman F. Straw, as clerk and agent of the Amoskeag Manufacturing Company, sear sonably made to the assessors of Manchester, under oath and on the blank prescribed by law, the return or inventory required by law of the estate of the plaintiffs on which they were liable to taxation, in which under proper heads he valued their property as follows: Factories and machinery.…

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Petition, for abatement of taxes. Trial by referees, who reported iu favor of the plaintiffs. In 1897 Herman F. Straw, as clerk and agent of the Amoskeag Manufacturing Company, sear sonably made to the assessors of Manchester, under oath and on the blank prescribed by law, the return or inventory required by law of the estate of the plaintiffs on which they were liable to taxation, in which under proper heads he valued their property as follows: Factories and machinery. $2,250,000 Outside lands and buildings 500.000 Locks and canals . 250.000 Stock in trade 1,250,000 $4,250,000 At the time…

1Opinion of the CourtParsons, J.

“ Selectmen, for good cause shown, may abate any tax assessed by them or by their predecessors.” P. S., c. 59, s. 10. “ If they neglect or refuse so to abate, any person aggrieved, having complied with the requirements of chapter fifty-seven, may, within nine months after notice of such tax, and not afterwards, apply by petition to the supreme court, . . . who shall make such order thereon as justice requires.” P. S., c. 59, s. 11. The defendants contend that the plaintiffs cannot maintain this petition because of failure to comply with the requirements of chapter 57 of the Public Statutes;…

2Cases cited14 opinions

  1. Edes v. BoardmanSupreme Court of New Hampshire · 1879
  2. State v. U. S. & Canada Express Co.Supreme Court of New Hampshire · 1880
  3. State v. JackmanSupreme Court of New Hampshire · 1898
  4. Boston, Concord & Montreal Railroad v. StateSupreme Court of New Hampshire · 1880
  5. Robinson v. DoverSupreme Court of New Hampshire · 1880

9 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. Gage v. Boston & Maine RailroadSupreme Court of New Hampshire · 1914
  2. Appeal of Town of SunapeeSupreme Court of New Hampshire · 1985
  3. Williams v. StateSupreme Court of New Hampshire · 1924
  4. Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
  5. Rollins v. City of DoverSupreme Court of New Hampshire · 1945

16 more not listed; retrieve them via the Exa API.

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