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CITY OF FRANKLIN v. COLEMAN BROS. CORPORATION

Nos. 4085, 4086.

152 F.2d 527 (1945)

CITY OF FRANKLIN v. COLEMAN BROS. CORPORATION. COLEMAN BROS. CORPORATION v. CITY OF FRANKLIN.

Circuit Court of Appeals, First Circuit.

December 13, 1945.

Attorney(s) appearing for the Case

F. A. Normandin, of Laconia, N. H. (Normandin & Normandin, of Laconia, N. H., of counsel), for City of Franklin.

Robert W. Upton, of Concord, N. H., for Coleman Bros. Corporation.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

These are cross appeals from a final judgment entered by the District Court of the United States for the District of New Hampshire in an action brought to recover personal property taxes paid under protest. The facts are as follows:

In 1936 the United States acquired title to certain lands on both banks of the Pemigewasset River in the City of Franklin, New Hampshire, for the purpose of erecting thereon a flood control dam as authorized...

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