[DOWNLOAD] "Modern Sounds & Systems v. Federated" by Supreme Court of Nebraska * eBook PDF Kindle ePub Free
eBook details
- Title: Modern Sounds & Systems v. Federated
- Author : Supreme Court of Nebraska
- Release Date : January 08, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
The validity of plaintiffs tax deed is governed by the Public Laws, as amended, which were in effect in 1940 and 1941 but references to the Revised Laws will be given where no changes have occurred in the revision of such Public Laws to the Revised Laws. R. L., c. 74, s. 21, provides as follows: "Estates of persons deceased may be taxed to the widow, to any of the children, to the heirs, or to any other person who will consent to be considered as in possession thereof; otherwise to the heirs generally of such deceased person." The Court has correctly ruled that the assessment was made "to the heirs generally" of Napoleon Guilmette. The assessment was in literal compliance with this statute and in the form approved and held valid in Greeley v. Beckman, 75 N.H. 413. While this alone is enough to substantiate the validity of the assessment its reasonableness is further evidenced by the circumstances. No inventory was filed by anyone interested in the property (R. L., c. 75, s. 6), nor did any child or heir request to be taxed as a part owner (R. L., c. 74, s. 19). No child or widow consented to be considered in possession of the property and consented to its taxation. Furthermore this method of assessment had been substantially followed for the previous four or five years and the selectmen were justified in believing that this method had been consented to in the absence of any protest or indication of a desired change in the method of assessment. See Sawyer v. Gleason, 59 N.H. 140; Automatic Sprinkler Corp. v. Marston, 94 N.H. 375, 377. The statute, R. L., c. 74, s. 21 applies to both real and personal property and insofar as the former is concerned makes no distinction between resident and nonresident ownership. While some of the cases emphasize that this statute was enacted for the purpose of taxing property where "there was no representative of the estate" (Crosby v. Charlestown, 78 N.H. 39, 41) it is by no means limited to that situation. Greeley v. Beckman, supra.