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KOLODNY v. LACONIA

No. 3950.

96 N.H. 337 (1950)

MYER Z. KOLODNY v. LACONIA.

Supreme Court of New Hampshire

November 8, 1950.

Attorney(s) appearing for the Case

Charles B. McLaughlin (by brief and orally), for the plaintiff.

F. A. Normandin, City Solicitor (by brief and orally), for the defendant.

Gordon M. Tiffany, Attorney General and Warren E. Waters, Assistant Attorney General (Mr. Waters orally), for the State Tax Commission, amicus curiae.

LAMPRON, J.

It is incumbent upon the city of Laconia to show legislative authority to tax these machines for under our laws taxes cannot be assessed except by authority of the Legislature. Boston & Maine R.R. v. Concord, 78 N.H. 192, 194; Bull v. Gowing, 85 N.H. 483, 484; Const., Pt. I, Arts. 12, 28; Id., Pt. II, Arts. 5, 6.

The city bases its authority to tax on the provisions of R.L., c. 73,

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