Rowe v. Hampton
Supreme Court of New Hampshire
Bill in Equity, to enjoin the collection of a tax. Trial by the court. Transferred from the January term, 1910, of the superior court by Plummer, J., on the defendants’ exceptions to the denial of their motion to dismiss the bill and to the granting of a temporary injunction restraining the collection of the tax.
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Bill in Equity, to enjoin the collection of a tax. Trial by the court. Transferred from the January term, 1910, of the superior court by Plummer, J., on the defendants’ exceptions to the denial of their motion to dismiss the bill and to the granting of a temporary injunction restraining the collection of the tax. The allegations of the bill were in substance as follows: The town of Hampton, at a special meeting held June 6, 1908, voted to adopt the provisions of chapter 79, Public Statutes, and to construct a common sewer at Hampton Beach in the town of Hampton, for the public convenience and…
1Opinion of the Court
Bin&ham, J.
The defendants’ motion to dismiss the bill should have been granted. The remedy afforded the plaintiffs by section 6, chapter 79, Public Statutes, for abatement of their taxes by application to the selectmen, and in case of their neglect or refusal, by petition to the superior court within the time there prescribed, is plain and adequate to redress any errors in the assessment of which they complain, even though “the whole assessment is illegal.” Rockingham Ten Cent Savings Bank v. Portsmouth, 52 N. H. 17, 30; Brown v. Concord, 56 N. H. 375, 386; Edes v. Boardman, 58 N. H. 580,…
2Cases cited7 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Perley v. DolloffSupreme Court of New Hampshire · 1881
- Cheshire County Telephone Co. v. StateSupreme Court of New Hampshire · 1884
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1906
- Brown v. ConcordSupreme Court of New Hampshire · 1876
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cohn v. City & Town of HartfordSupreme Court of Connecticut · 1944
- Jaffrey v. SmithSupreme Court of New Hampshire · 1911
- Bretton Woods Co. v. CarrollSupreme Court of New Hampshire · 1930
- Keene v. Cheshire CountySupreme Court of New Hampshire · 1919
- Bean & Symonds Co. v. JaffreySupreme Court of New Hampshire · 1922
2 more not listed; retrieve them via the Exa API.