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MANCHESTER v. AUBURN

No. 4741.

102 N.H. 325 (1959)

MANCHESTER v. AUBURN.

Supreme Court of New Hampshire.

Decided October 6, 1959.

Reargued November 4, 1959.

Former Result Affirmed December 31, 1959.

Attorney(s) appearing for the Case

McLane, Carleton, Graf, Greene & Brown (Mr. Greene orally), for the plaintiff.

Booth, Wadleigh, Langdell, Starr & Peters (Mr. Starr orally), for the defendant.

McLane, Carleton, Graf, Greene & Brown (Mr. Greene orally), for the motion.

Booth, Wadleigh, Langdell, Starr & Peters (Mr. Starr orally), opposed.

DUNCAN, J.

What is now RSA 72:11 was enacted in part in 1911 (Laws of 1911, c. 40), shortly after the decision in Canaan v. District, 74 N.H. 517. See Keene v. Roxbury, 81 N.H. 332, 335. The constitutionality of the 1911 statute, which exempted from taxation waterworks property of a city located within another town, and imposed in lieu of taxes a charge based on the average of the assessments upon the property for the three years...

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