W. Union Tel. Co. v. State

• Decision Date: 11 March 1887
• Citation: 64 N.H. 265,9 A. 547
• Parties: WESTERN UNION TEL. CO. v. STATE.
• Court: New Hampshire Supreme Court

9 A. 547

64 N.H. 265

WESTERN UNION TEL. CO.

v. STATE.¹

Supreme Court of New Hampshire.

March 11, 1887.

Reserved case from Merrimack county.

Appeal from assessment of the plaintiffs' tax for 1884 made by the board of equalization. At the June term, 1885, the amount of the original valuation, upon a further report of the board of equalization, was reduced from $250,000 to $150,000. The attorney general moved that interest at the rate of 10 per cent. from December 1, 1884, be added to the amount of the plaintiffs' tax as finally fixed.

The Attorney General, for the State.

Chase & Streeter, for plaintiffs.

BINGHAM, J. Gen. Laws, c. 62, § 14, as amended by Laws 1881, c. 53, § 2, requires that every telegraph corporation shall pay an annual tax on the valuation of its property as near as may be in proportion to the taxation of other property throughout the state, and it is made the duty of the state board of equalization to assess the same at the average rate of taxation of other property. Section 3 of the last-named act requires the assessment to be made and certified to the state treasurer by the thirtieth day of September, and that the tax shall be paid on or before the thirtieth day of October, and that all property of the corporation, on the first day of April preceding, shall be liable for its payment. The effect of these provisions is to subject telegraph corporations to the same taxation that other owners of property are required to pay. Section 9, c. 57 Gen. Laws, provides that "interest at ten per cent. shall be charged upon all taxes not paid on or before the first day of December after their assessment from that date, which shall be collected with said taxes as incident thereto." The plaintiffs' taxes for the years 1884 and 1885 were seasonably assessed and duly certified to the state treasurer. Under the provisions of section 9, c. 61, Gen. Laws, the plaintiffs appealed from the assessment to this court, whose duty it is to make such orders as justice requires. On the appeal it has been adjudicated that the assessment and tax in each of the years was too large by two-fifths, and the same was reduced to three-fifths, at the June term, 1886. The plaintiffs have not paid or offered to pay any part of either tax, and the question is whether it should be required to pay interest under section 9, c. 57, Gen. Laws, which requires that interest shall be charged and collected on all taxes not paid on or before the first day of December after their assessment as an incident to said taxes. This statute makes the interest a part of the tax to be collected. It would be unjust to require the plaintiffs to pay interest on the two-fifths that are abated, and that is disallowed.

But the. plaintiffs claim that they should not be required to pay any interest, as the final determination of their assessment was not made till June, 1886, and none could accrue under the statute till the December after. But we think that, when the state board of equalization made its...