Winkley v. Newton
Supreme Court of New Hampshire
Appeal from the refusal of selectmen to abate a tax. Facts found by the court. The plaintiffs, who reside in Boston, Mass., and are engaged in the business of cutting, storing, and selling ice, own ice-houses near the railroad, on the shore of Country pond in Newton, in which they store the ice cut by them from Country pond, which contains about one hundred acres.
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Appeal from the refusal of selectmen to abate a tax. Facts found by the court. The plaintiffs, who reside in Boston, Mass., and are engaged in the business of cutting, storing, and selling ice, own ice-houses near the railroad, on the shore of Country pond in Newton, in which they store the ice cut by them from Country pond, which contains about one hundred acres. A small portion of the ice is sold from the ice-houses to customers at Newton, but it is mostly carried on the cars to Boston, where about two thirds of it is sold by the plaintiffs, in large quantities, for use on steamboats, and…
1Opinion of the Court
Per Curiam. *
Most questions relating to the taxation of property, or to its exemption from taxation, depend primarily for their solution upon tlie prevailing constitutional policy of equality or inequality in tlie division of tlie public burden. If it is assumed that all tax laws are iniquitous, that their enforcement is to be restricted by judicial decision within the narrowest possible limits, and that a vigorous resistance to the collection of taxes on all grounds is to be encouraged and supported by a resort to technical and specious argument, the result in very many cases would be…
2Cases cited7 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- People v. . Horn Silver Mining Co.New York Court of Appeals · 1887
- Duer v. SmallDistrict Court, S.D. New York · 1859
- Hood v. JudkinsMichigan Supreme Court · 1886
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Connecticut Valley Lumber Co. v. MonroeSupreme Court of New Hampshire · 1902
- Rand v. PittsfieldSupreme Court of New Hampshire · 1900
- Dresser v. HopkintonSupreme Court of New Hampshire · 1908
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
1 more not listed; retrieve them via the Exa API.