Boston & Maine Railroad v. Concord
Supreme Court of New Hampshire
Tax Appeals. The first is an appeal from a tax assessed by the city of Concord in 1913 on materials used by the plaintiffs in building and repairing equipment at their Concord shops. After the opinion holding that the property was not taxable in Concord (ante, 192) was filed, the attorney-general intervened and asked the court to order the plaintiffs to pay the state a tax on the property in question for that year as the condition of a decree abating the illegal tax.
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Tax Appeals. The first is an appeal from a tax assessed by the city of Concord in 1913 on materials used by the plaintiffs in building and repairing equipment at their Concord shops. After the opinion holding that the property was not taxable in Concord (ante, 192) was filed, the attorney-general intervened and asked the court to order the plaintiffs to pay the state a tax on the property in question for that year as the condition of a decree abating the illegal tax. The court found that the property would have been taxed by the state in 1913 but for the tax commission’s mistake in thinking…
1Opinion of the CourtYoung, J.
The question whether the materials the plaintiffs use in building and repairing equipment are taxable by the state is common to both appeals, for if these materials are not taxable they were not taxable in 1913. Whether they are taxable depends on whether the plaintiffs use them in their ordinary business within the meaning of Laws 1911, c. 169, for s. 11 provides that “every railroad . . . shall pay to the state an annual tax . . . upon the actual value of its property and estate used in its ordinary business which would not be exempt from taxation if owned by a natural person or ordinary…
2Cases cited4 opinions
- Amoskeag Manufacturing Co. v. ManchesterSupreme Court of New Hampshire · 1899
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1878
- Boston & Maine Railroad v. FranklinSupreme Court of New Hampshire · 1912
- White Mountain Fur Co. v. WhitefieldSupreme Court of New Hampshire · 1914
3Cited by1 opinion
- Boston & Maine Railroad v. PortsmouthSupreme Court of New Hampshire · 1921