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59 N.H. 483

Coe v. Carter

Supreme Court of New Hampshire

Decided December 5, 1879

Supreme Court of New Hampshire · decided 1879-12-05

Bill in Equity. Facts agreed. Wentworth’s Location was organized, under Gen. St., c. 48, February 8,1876, by electing officers as required by that statute. On the second Tuesday of March, 1876, town officers were again chosen, and annually since.

Cited by 1 later decisions — most recently July 1892

1 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1879-12-05

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Stanley, J.

¶1 Wentworth’s Location was organized by electing officers, and it has raised money by taxation to be expended on highways and for other purposes. This renders the act of 1875 inapplicable to it, and it is therefore exonerated from the payment of the tax assessed under the provisions of that act. If it were otherwise, the Location would be subject to double taxation. It is not necessary to decide whether the act of 1875 is constitutional, for, whether it is or is not, it is not applicable to this Location.

¶2 Case discharged.

Smith, J., did not sit: the others concurred.
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