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56 N.H. 508

Warde v. Manchester

Supreme Court of New Hampshire

Decided March 21, 1876

Supreme Court of New Hampshire · decided 1876-03-21

Hillsborough County. Petition for abatement of taxes. The case was referred to a commissioner to report the facts, who subsequently made report as follows : “ I find the following to be the material facts involved in said cause ; that is to say, I find and report, that, in the assessment of the public taxes by the city authorities of Manchester for the year 1878, a tax of sixty-two dollars and fifty cents was assessed upon a lot of land, on the corner of Beach and Laurel…

Good law ✅— No negative treatment on recordhow we know

Decided 1876-03-21

How this case has been cited

Cited by 9 later decisions — most recently May 1994

9 state decisions

201876188018901900191019201930194019501960197019801990decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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* Foster, C. J., C. C.

¶1 This property is devoted exclusively to the purposes of a seminary of learning, the educational course of which comprises all the branches of instruction, both useful and ornamental, usually included in the academic course of the higher seminaries for the finished instruction of young ladies. In addition to this, the pupils, we are told, are carefully instructed in moral and religious principles, as understood by the adherents of the Roman Catholic church.

¶2 Notwithstanding by the policy of our fathers, as expressed in their bill of rights, Art. 6, the protestant religion is regarded with peculiar favor, still every denomination of Christians, demeaning themselves quietly and as good subjects of the state, is declared to be equally under the protection of the law.

¶3 Protection and taxation are reciprocal. Our constitution prescribes the duty of legislators and magistrates, “ in all future periods of this government, to cherish the interests of literature and the sciences, and all seminaries and public schools; to encourage private and public institutions for the promotion of arts, sciences, &c., to countenance and inculcate the principles of humanity and general benevolence, public and private charity, industry, economy, sincerity, sobriety, and all social affections.” Const., art. 83.

¶4 In the performance of this prescribed duty, the legislature lias seen fit to provide for the exemption from taxation, without distinction of *510 sect, denomination, or party, all houses of public worship, school-houses, and seminaries of learning-. Gen. Stats., ch. 49, sec. 2.

¶5 We live in an age three hundred years later than the eve of St. Bartholomew and the fires of Smithfield. The fruits of the age, grown from the rough but kindly soil where our fathers planted good seed, are charity and toleration. They hoped their children might possess, enjoy, and practice these virtues, precious in their estimation, because to them their grace and beauty had been denied ; and, because we have regarded the precepts of our fathers, the laws of this generation encompass, encourage, and protect all classes alike.

¶6 So long as people behave themselves in a peaceable and orderly manner, the doors to intellectual culture, enjoyment, and progress stand wide open. It is none of our business, in such a case, whether the lady superior of the sisters of mercy upholds the dogmas of the Romish church, or inculcates the doctrine of universal salvation after the most liberal sort of protestantism. It would be a reproach to us if it were otherwise, and, happily, under the law it cannot be.

¶7 The law requires that these taxes shall be abated.

Ladd, J., and Rand, J., C. C., concurred.

¶8 Exceptions overruled.

*

¶9 Cushing, C. J., having presided at nisiprius, did not sit.

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