Town of Canaan v. Enfield Vill. Fire Dist

• Decision Date: 03 July 1906
• Citation: 64 A. 725,74 N.H. 8
• Parties: TOWN OF CANAAN v. ENFIELD VILLAGE FIRE DIST.
• Court: New Hampshire Supreme Court

64 A. 725

74 N.H. 8

TOWN OF CANAAN

v. ENFIELD VILLAGE FIRE DIST.

Supreme Court of New Hampshire. Grafton.

July 3, 1906.

Tranferred from Superior Court; Chamberlin, Judge.

Assumpsit by the town of Canaan against the Enfield Village Fire District to recover the amount of a tax assessed on the property of defendant.Transferred from the superior court on an agreed statement of facts.Judgment for plaintiff.

The defendants are a municipal corporation within the limits of the town of Enfield.In pursuance of legislative authority and a vote of the inhabitants, the district purchased land in Canaan, constructed a reservoir thereon and established a system of waterworks which, at the time of the assessment in question, was used for municipal purposes and for supplying private persons with water under contracts which yielded an income, and the tax sought to be recovered was assessed upon the defendants' property in Canaan so used.The defendants do not question the regularity of the assessment, or claim that the tax is not proportional.Judgment is to be rendered in accordance with the opinion of the court upon the foregoing facts.

James B. Wallace, George F. Morris, and Batchellor & Mitchell, for plaintiff.Streeter & Hollis, for defendant

BINGHAM, J.This suit is brought under section 17 of chapter 60 of the Public Statutes of 1901, to recover a tax assessed April 1, 1904, upon certain real estate owned by the defendants in the plaintiff town.The contention of the defendants is that their charter authorized the purchase of the...