Cited by

Monadnock School District v. Fitzwilliam, 105 N.H. 487, 489 (1964).

In Gilsum v. Monadnock School District, 105 N.H. 361 (1964), and Monadnock School District v. Fitzwilliam, 105 N.H. 487 (1964), we implied that the taxing district for Part II, Article 5 purposes is the town and not the cooperative school district.

Our constitution vests in the legislature “the sovereign power of taxation and the control of the taxing process.” Monadnock School District v. Fitzwilliam, 105 N.H. 487, 495 (1964).

Monadnock School District v. Fitzwilliam, 105 N.H. 487, 495, 203 A.2d 46, 52 (1964) (average daily membership is “average daily number of [the town’s] students attending the school”).

The application of “[e]stoppel rests largely on the facts and circumstances of the particular case.” Monadnock School District v. Fitzwilliam, 105 N.H. 487, 489, 203 A.2d 46, 48 (1964).

h knowledge of the facts; (3) the party to whom it was made must have been ignorant of the truth of the matter; (4) it must have been made with the intention that the other party should act upon it; and (5) the other party must have been induced to act upon it to his prejudice.’ ” Town of Nottingham v. Lee Homes, Inc., 118 N.H. 438, 442, 388 A.2d 940, 942-43 (1978) (quoting Monadnock School Dist.

the facts; (3) the party to whom it was made must have been ignorant of the truth of the matter; (4) it must have been made with the intention that the other party should act upon it; and (5) the other party must have been induced to act upon it to his prejudice.” Town of Nottingham v. Lee Homes, Inc., 118 N.H. 438, 442, 388 A.2d 940, 942 (1978) (quoting Monadnock School District v. Fitzwilliam, 105 N.H. 487, 491-92, 203 A.2d 46, 49-50 (1964) (itself quoting Steven v. Dennett, 51 N.H. 324, 333-3

It has waived its right in that regard.” “Estoppel rests largely on the facts and circumstances of the particular case.” Monadnock School District v. Fitzwilliam, 105 N.H. 487, 489, 203 A.2d 46, 48 (1964).

Co., 119 N.H. 686, 690, 406 A.2d 711, 714 (1979); Monadnock School District v. Fitzwilliam, 105 N.H. 487, 488-89, 491, 203 A.2d 46, 48, 49-50 (1964).

v. Fitzwil *893 liam, 105 N.H. 487, 491-92, 203 A.2d 46, 49-50 (1964)); Margolis v. Insurance Co., 100 N.H. 303, 308, 125 A.2d 768, 772 (1956).

Monadnock School District v. Town of Fitzwilliam, 105 N.H. 487,488-89, 203 A.2d 46, 48 (1964) (citation omitted); see Town of Nottingham v. Lee Homes, Inc., 118 N.H. 438, 442, 388 A.2d 940, 942 (1978).

generally Monadnock School Dist.

v. Beaudoin, 114 N.H. 1, 6-7, 315 A.2d 181, 184 (1974); Monadnock School District v. Fitzwilliam, 105 N.H. 487, 203 A.2d 46 (1964).

In Gilsum v. Monadnock Regional School District, 105 N.H. 361, 202 A.2d 790 (1964), and Monadnock Regional School District v. Fitzwilliam, 105 N.H. 487, 203 A.2d 46 (1964), we determined that the proper method for crediting foundation aid to a local school district, which later joins a cooperative school district, was to first apportion the total costs of operations among the component districts according to one of the formulas set out in RSA 195:7.

v. Fitzwilliam, 105 N.H. 487, 491-92, 203 A.2d 46, 49-50 (1964); Bigwood v. Merrimack Village Dist., 108 N.H. 83, 87, 229 A.2d 341, 344-45 (1967).

The petition alleged that the taxpayers of Fitzwilliam and of six other towns, which with Swanzey constitute the Monadnock Regional School District (see Monadnock School District *488 v. Fitzwilliam, 105 N.H. 487, 203 A.2d 46 (1964)), were subjected to an unreasonable and unfair tax burden by reason of “inequalities...

” Lucier v. Manchester, 80 N.H. 361, 362; Monadnock School District v. Fitzwilliam, 105 N.H. 487, In the Monadnock case, the court said that “ estoppel rests largely on the facts and circumstances of the particular case.