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BEMIS &C. BAG CO. v. CLAREMONT

No. 4254.

98 N.H. 446 (1954)

BEMIS BRO. BAG CO. v. CLAREMONT.

Supreme Court of New Hampshire.

Decided January 29, 1954.

Attorney(s) appearing for the Case

Wyman, Starr, Booth, Wadleigh & Langdell (Mr. William J. Starr, Jr. orally), for the plaintiff.

Robert B. Buckley, city solicitor (by brief and orally), for city of Claremont.

Warren E. Waters, Deputy Attorney General (by brief and orally), for State Tax Commission, as amicus curiae.

Sweeney & Temple (Mr. Temple orally), as amicus curiae.

LAMPRON, J.

The relief granted in a petition for an abatement is equitable in nature. The plaintiff is entitled to be relieved of such sum, if any, as it has paid in excess of its share of the common tax burden. Amoskeag Mfg. Co. v. Manchester, 70 N.H. 200, 205. The issue is whether the plaintiff's tax is greater than it should be with respect to the taxes of other property owners in the taxing district. Rollins v. Dover, 93 N.H. 448, 450...

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