In the state of New Hampshire, there have been conservation laws on the books for a long time. Some of these laws impose a tax on certain activities that damage or deplete natural resources, such as harvesting timber or excavating significant amounts of earth from one's property.

A property owner who wants to cut timber or excavate is legally responsible for filing reports of these activities, stating how much wood was cut or how much earth was excavated, so the amount of tax to be paid can be properly assessed. If the owner fails to file a report, or is found to have knowingly filed a report with false information, government officials make an estimate of the amounts that would have been reported in a correct filing. The land owner is then required to pay double the amount of tax that would have been assessed after a proper filing.

This type of penalty payment is called doomage.

A similar provision also can apply to certain cases in the state of Wisconsin, but the use of the term in New Hampshire appears to be older.

Do not doubt the Webster 1913, my friends.


Sources:

http://www.gencourt.state.nh.us/rsa/html/V/79/79-12.htm
http://www.gencourt.state.nh.us/rsa/html/V/72-B/72-B-10.htm
http://www.state.nh.us/revenue/property_tax/timbtax.htm
http://www.appleton.org/departments/assessor/forms/

Doom"age (?), n.

A penalty or fine for neglect.

[Local, New England]

 

© Webster 1913.

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