RAILROAD v. THE STATE, 60 N.H. 133 (1880)

ATLANTIC ST. LAWRENCE RAILROAD CO. v. THE STATE. Supreme Court of New Hampshire Coos. Decided June, 1880. A railroad, leased for 999 years, may be taxed either to the lessor or to the lessee. The rent which the lessee promised to pay is evidence of the market value of the road at the date of […]

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