*1 March, 1875.] Clough. March
Bоwles estate non-residents. Taxes—Heal owner, the actual of the Non-resiclent though owner, to be taxed unless consents be cannot legally Stats., 11; taxed thеrefor to the Gen. provisions according be tax is a assessed and but such collected charge upon according provisions TRESPASS,for cow. taking the plаintiff’s a farm The Lisbon possessed partly partly plaintiff The was on of his bouse farm situated plaintiff’s part farm, into Lisbon. The came so as be time, for it taxed in Lyman for thе first which is year Previous to that time that situated in question. been taxed to the without paid The tax assessed
objection. Lyman directly question as a resident of Lyman, without аgainst him. notice thereof defendant The was one of the giving selectmen assessed said tax. Said selectmen issued a warrant for the collection of said tаx under and virtue of which the defend- ant, as of taxes for took Lyman, the cow and detained it until the him said tax. The plaintiff paid of law of facts’ questions arising agreed statement foregoing were transferred at the term, 1874, September J., Ladd, of this court. for the plaintiff. Carpenter, Bingham, defendant. 55 of the General Chapter Ladd, Statutes in broad provides, terms, unqualified the assessment and collection of taxes on
real that ; not resident in town and it has been held taxes are charge the land tаxed upon only, not a per sonal charge owner. H. 286 Cocheco Co. v. 51 N. H. 471. Could the land in be legally any other than as way not. The defendant the facts stated legally says it might owner, under sec. it could being occupied legally non-resident. Section fol- “If no lows: any building selectmen to be improved taxed, pasture, mowing, same shall by itas with the name contention is, that the ». -BOWLES CLO'TJGil. namely, tlie converse oc- *2 it shall of such not be as If property cupation what- can be meaning to the cоndition found in so, possible that be where it of the same chapter, that real and provided section personal shall be taxed to the person persоn property thereof, is in the will possession person if construction, the same? Applying consent be the defendant’s in land situation, sections embrace same that is, the two and improved in in What sense one it shall saying section be taxed to occupied. he consent, in. will if it is said (by the inference or possession that it shall bе taxed to such whether implication) ? if Besides, or not in the he consent defendant’s construc- in and the section one, the true does forbid the tion be taxing land in the as of the owner when improved town, are not why in in does not reside improved occupied and from the broad that terms of sec. way excepted sweeрing taxation real estate non-residents respecting is to be found in section, I think no such that or prohibition any- I have and statute, unable to find which where else anything the assessment this land authorizes as a in fact he not a and did not when consent as it should be so within the bring provision above. facts I think the stated, section is entitled to reсover. 1, 11, J. Secs. C. read as CushiNG, follows: Every shall be taxed in he is an in- “1. the town which the first or resident on for his estate, habitant April, poll law.” in cases otherwise provided except shall “11. Real and claim- who is same, or to the actual occu-
ing the same; if will consent to be taxed pancy but such real estate shall be taxed it is situate.” town which “ any If no or building to be the selectmen or same shall mowing, improved be taxed pasture, readily as non-resident if the name of the with to be the cоnstruction key The first section seems otherwise rulo, It is the fundamental and must control unless statute. declared. must read so, it would seem sections 11 and 17 being This ” “ place оf the town as if the words inhabitant were put interfering unnecessary would repetition, person.” altering much-desired no brevity expression, respect with'the 11 and Read this must wаy, be, sense. intelligible. consistent are entirely March, 1875.] sections, in this land situated would way, read By these it must be taxed inhabitant but inhabi- situate; and claimant were not an so, tоwn where Probably he would consent. tant, it must be taxed the occupant, not an inhabitant was not of,
the contingency thought sense the occupant. land if no inhabitаnt to whom the 17, read in this By way, it must be taxed could be taxed were occupancy, its 11011-resident description. have, in the collectors collection By If taxes, in thе service civil process. the same constables power be, civil it to to serve the law be as take constables’ towns; and if cases in only their does nоt extend process has is extended are where which the collector’s power town, to a non- has been taxed property removed personal *3 could be taxed follow, directly it would this real estate inhabitant, could not out of the go to a not an to resort to a sale of the tax, town to colleсt the but would be obliged as in tax. real to authorize the It is most that if the intended legislature likely would have taxation of to a collector, to a the case оf his town. to distrain or arrest the limits of own The three first have been placed juxtaposition will, think, for of clear their connection. making the purpose on of suсh found examination none sections are intervening to have on this construction. effect 286, cases of 42 N. H. and Cocheco 471, Co. 51 N. H. seem to me to confirm this con fully I am struction the statute. therefore the tax was unlawful.
Smith, So much of the as was situate to him as he was not an inhabitant although did find Lyman and not consent to be taxed for the same. I no provi- that authorized this to sion the statute be done. the owner is an inhabitant of the where the land is situate, "When him in 1. 50,
it must be taxed to such town. Gen. sec. seсtion 11 it must be taxed in town in which it is Under situate same, who is in or to the if such will consent to be taxed occupancy the same. for a 16, living Under section in case not the оwner taxed as it, land and refuses to be taxed for it must be resident as it is other lot, commonly the number such description as such. with the name of by, occupant im- if no Under sеction land, must be taxed as non-resident proved name of the owner known. be known with the FALES v. CURRIER. could not be taxed for this land under section because The plaintiff 11 it not аn inhabitant of Under section have might be been Under resident, with his to him as or as consent. 16 he could not taxed for because there was it; than nor under section the оwner then living upon no person the land was then because unoccupied. do not owner is of piece know When the Pierce, it as Nelson v. 6 N. H. sec. July 10), the statutе p. Under (Laws could not be taxed as non-resident— 138 but that statute that real Brewster Hough, should thereof,” omitting or actual “ if found same,” will consent to be taxed words in Gen. stated think to recover. the case as the plaintiff ought discharged. Case Fales v. Currier. March 12, 1875. children, unmarried “children” to an woman and her conveyance
In a her a remainder to and she takes a life estate with purchase, word children. waste, life her tenant for were committing assigns
Where in remain- furnished that equity proрer remedy held *4 der. bill In is as follows: equity. Blood, said Joshua wife of Blood, and Hannah Fales, Joshua George Middlesex, Wilson and Charles Blood, county all of Peppеrell Wilson, of Boston both Wilson, wife Charles and Clara county of said Massachusetts, John Suffolk, commonwealth Barber Barber, Hiram Barber, M. M. of said John Barber, Mary wife M. all of Canaan Barber, Barber, A. said Hiram wife of Lucy John complain against Grafton and of New county Hampshire, state BarÜett, late that one Joseph said Currier, Cаnaan, and saj7, A. D. January, deceased, Canaan, now on the eighteenth Bartlett, a Polly form to one warranty deed common conveyed by ‘ children,’ the fol Bartlett, and to her of the said daughter Joseph aforesaid, bounded town of Canaan tract of situated
lowing line of said wit, on the east Bounded and described —‘ leads highway north side of home Bartlett’s land (so Gale Dorchester, side on the west Bartlett’s to acres fifty far to contain enough to extend northerly called), John the right division of third measure,