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ALLEN v. BEMIS

No. 4352.

99 N.H. 247 (1954)

HERBERT A. ALLEN & a. v. RALPH B. BEMIS & a.

Supreme Court of New Hampshire.

Decided October 29, 1954.

Attorney(s) appearing for the Case

Homer S. Bradley for the plaintiffs, furnished no brief.

Howard B. Lane for the defendant Bemis, furnished no brief.

Louis C. Wyman, Attorney General and Warren E. Waters, Deputy Attorney General, for the State Tax Commission, intervenor.

GOODNOW, J.

Taxes are not a lien unless made so by a statute which so provides, either expressly or by implication "so plain as to be equivalent to positive language." Flack v. Agency, 96 N.H. 335, 336. The chapter of our statutes concerned with the annual taxation of income from interest and dividends (R. L., c. 78) contains no specific reference to a lien to secure the payment of the tax. In R. L., c. 80...

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