BROWN v. RYE

No. 4579.

101 N.H. 92 (1957)

ARTHUR LAURENCE BROWN v. RYE.

Supreme Court of New Hampshire.

Decided June 28, 1957.


Attorney(s) appearing for the Case

William P. Fowler (by brief and orally), for the plaintiff.

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


KENISON, C. J.,

The pertinent part of RSA 79:2 (supp.); Laws 1955, c. 287, s. 1, par. 2, provides that "All growing wood and timber . . . shall be released from the general property tax . . . but the land on which such growing wood and timber stands shall be assessed." Since growing wood and timber is removed from the burden of the annual property tax a substitute yield tax is levied on such wood and timber which has been cut during the previous...

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