Keene v. Roxbury

On the former transfer of this case it was decided that the proceeds of the sale of water by the plaintiff to the North Swanzey Water and Fire Precinct did not constitute revenue in the nature of rent so as to subject the plaintiff to taxation upon property held by it in the defendant town for the purpose of a water supply. R. L., c. 73, s. 12; Keene v. Roxbury, 96 N. H. 233. The agreed statement of facts discloses that in the year 1948 the plaintiff sold to the North Swanzey Water and Fire Precinct a total of 9,108,000 gallons of water out of 605,575,000 gallons taken from the property of…