Coe v. Carter

Supreme Court of New Hampshire

Coe v. Carter

59 N.H. 483

DecidedDecember 5, 1879

StatusPublished

This text of 59 N.H. 483 (Coe v. Carter) is published on Counsel Stack Legal Research, covering Supreme Court of New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Coe v. Carter, 59 N.H. 483 (N.H. 1879).

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Opinion

Stanley, J.

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.

Case discharged.

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

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Stanley, J.

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.

Case discharged.

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

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Bluebook (online)

59 N.H. 483, Counsel Stack Legal Research, https://law.counselstack.com/opinion/coe-v-carter-nh-1879.