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PETITION OF GILBERT ASSOCIATES

No. 4122.

97 N.H. 411 (1952)

PETITION OF GILBERT ASSOCIATES, INC.

Supreme Court of New Hampshire.

July 1, 1952.

Attorney(s) appearing for the Case

John J. Sheehan, United States District Attorney and Robert D. Branch, Assistant United States District Attorney (Mr. Branch orally), for the claimant United States of America.

Philip H. Faulkner and George R. Hanna (Mr. Hanna orally), for the claimant town of Walpole.

DUNCAN, J.

The chronology of events affecting the rights of the claimants was as follows: April 1, 1947, town property tax, $612.95; April 1, 1948, town property tax, $690.85; August 6, 1948, notice of tax lien filed by United States of America; August 24, 1948, defendant's property advertised for 1947 property taxes; September 25, 1948, defendant's property sold for 1947 tax; April 1, 1949, town property tax, $383; August 12, 1949, temporary receivers appointed;...

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