Boston & Maine Railroad v. State
Supreme Court of New Hampshire
Petition, for an abatement of the tax assessed against the plaintiffs for the year 1911. At the hearing before the tax commission the plaintiff's offered to show (1) that of the taxable intangibles belonging to persons who died between January 1, 1909, and April 1, 1910, only six per cent were taxed at the assessment next preceding the death of the owners; (2) that of the undischarged mortgages recorded in the state between April 1, 1904, and April 1, 1909, only seven per…
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Petition, for an abatement of the tax assessed against the plaintiffs for the year 1911. At the hearing before the tax commission the plaintiff's offered to show (1) that of the taxable intangibles belonging to persons who died between January 1, 1909, and April 1, 1910, only six per cent were taxed at the assessment next preceding the death of the owners; (2) that of the undischarged mortgages recorded in the state between April 1, 1904, and April 1, 1909, only seven per cent were taxed to the mortgagees on the latter date; (3) that the individual deposits in New Hamphsire national banks on…
1Opinion of the CourtYoung, J.
The tax from which the plaintiffs appeal was assessed by the tax commission, but it was acting under the provisions of chapters 63 and 64, Public Statutes, when it made the assessment, and not under chapter 169, Laws of l9ll. This appeal therefore stands just as it would if the tax had been assessed by the state board of equalization; and while this court has power to revise the findings of that board on appeal, it has no power to revise the rulings it makes in a proceeding before it. The issue on the trial of the appeal is whether the plaintiffs are aggrieved by the tax. The validity of the…
2Cases cited3 opinions
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Boston, Concord & Montreal Railroad v. StateSupreme Court of New Hampshire · 1880
- Boston & Maine Railroad v. StateSupreme Court of New Hampshire · 1910
3Cited by3 opinions
- City of Burbank v. Metropolitan Water DistrictCalifornia Court of Appeal · 1960
- Arlington Mills v. SalemSupreme Court of New Hampshire · 1927
- W. A. Emerson's Sons, Inc. v. CloutmanSupreme Court of New Hampshire · 1936