Frizzell v. Town of Charlestown

• Decision Date: 30 June 1966
• Citation: 107 N.H. 286,220 A.2d 742
• Parties: Theodore FRIZZELL and Robert Frizzell v. TOWN OF CHARLESTOWN.
• Court: New Hampshire Supreme Court

Page 742

220 A.2d 742

107 N.H. 286

Theodore FRIZZELL and Robert Frizzell v. TOWN OF CHARLESTOWN.

Supreme Court of New Hampshire.

Argued May 4, 1966.

Decided June 30, 1966.

Upton, Sanders & Upton, Concord (Richard F. Upton, Concord, orally), for plaintiffs.

Buckley & Zopf, Claremont, for defendant, filed no brief.

LAMPRON, Justice.

RSA 72:15, prior to its amendment by Laws 1963, ch. 318, read in part as follows:

'72:15 Personal Estate. Personal estate liable to be taxed is: * * *

'IV. Draft Animals. Horses, asses, and mules over twenty-four months old.

'V. Neat Stock. Oxen, cows, and other neat stock over twenty-four months old.

'VI. Sheep, Goats and Hogs. Sheep and goats over one year old and hogs over six months old * * *.

'VII. Poultry. Poultry of every description over four months old in excess of the aggregate value of fifty dollars.'

House Bill No. 186 entitled 'An Act repealing the taxation of livestock and poultry' was introduced in the 1963 session of the Legislature. It provided as follows: 'Repeal. Paragraphs IV, V, VI and VII of RSA 72:15 * * * are hereby repealed * * * as of April 1, 1964.' It passed the House without amendment.

The Senate, by its Committee on Ways & Means, however, proposed it be amended by 'striking out all after the enacting clause and inserting in place thereof the following:

'1. Oxen, Cows, Etc. Amend paragraph V of RSA 72:15 by striking out said paragraph and inserting in place thereof the following: V. Neat Stock. In the tax year commencing April 1, 1964, oxen, cows, and other neat stock over twenty-four months old, in excess of the aggregate value of one thousand dollars; and in the tax year beginning April 1, 1965, such property in excess of the aggregate value of two thousand dollars. Thereafter such property shall be exempt from taxation.

'2. Poultry. Amend paragraph VII of RSA 72:15 by striking out said paragraph and inserting in place thereof the following:

VII. Poultry. In the tax year commencing April 1, 1964, poultry of every description over four months old in excess of the aggregate value of three hundred and fifty dollars; and in the tax year commencing April 1, 1965, such property in excess of the aggregate value of seven hundred dollars. Thereafter such property shall be exempt from taxation.

'3. Repeal. Paragraph IV of RSA 72:15 relating to the taxation of draft animals, and paragraph VI of RSA 72:15, relating to the taxation of sheep, goats and hogs, are hereby repealed.'

This last paragraph remained unchanged in the next and final amendment of this bill by the Senate before its final passage which by concurrence of the House in the amendment became Laws 1963, ch. 318. The final amendment changed sections 1 and 2 to the following:

'1. Oxen, Cows, Etc. Amend paragraph V of RSA 72:15 by striking out said paragraph and inserting in place thereof the following: V. Neat Stock. In the tax year commencing April 1, 1964, oxen, cows, and other neat stock over twenty-four months old, in excess of the aggregate value of one thousand dollars.

'2. Poultry. Amend paragraph VII of RSA 72:15 by striking out said paragraph and inserting in place thereof the following: VII. Poultry. In the tax year commencing April 1, 1964, poultry of every description over four months old in excess of the aggregate value of three hundred and fifty dollars.'

A section '4. Affidavits Required' was also added to House Bill No. 186 providing that 'Any owner of a herd of animals or flock of poultry requesting an exemption provided for the tax year commencing April 1, 1964 by RSA 72:15 V or VII as inserted by this act shall file with the assessing officials an affidavit under oath that no part of said herd or flock has been purchased, received, transferred or sold for the purpose of gaining an additional tax exemption.'

The issue to be decided is whether the legislative authority to tax livestock under Laws 1963, 318:1 (now RSA 72:15 V (supp)) expired with the end of the tax year beginning April 1, 1964 as contended by the plaintiffs. We hold that it did not and that the town of Charlestown could validly tax the livestock of the plaintiffs for the year 1965 and succeeding years unless there be further action by the Legislature.

It is a well settled rule that no tax can be assessed in the absence of a manifest declaration of intent of the Legislature to impose it. Canaan v. Enfield Village Fire District, 74 N.H. 517, 539, 70 A. 250; Kolodny v. City of Laconia, 96 N.H. 337, 338, 76 A.2d 507; Public Service Co. v. State, 101 N.H. 154, 162, 136 A.2d 600. It is equally well settled that the test in the interpretation of a statue is to inquire as to what was the legislative intent. Chagnon v. Union-Leader Corp., 104 N.H. 472, 473, 190 A.2d 721. 'In interpreting the law, we are bound to be mindful of its apparent purpose, as disclosed by its language in the light of its legislative history.' Id. p. 476, 190 A.2d p. 724.

The legislative history of this bill...