Osborn v. New York & New Haven Railroad
Supreme Court of Connecticut
Assumpsit to recover taxes claimed to be due from the defendants'to the town and city of New Haven, for which the plaintiff was tax collector; brought to the Superior Court in New Haven county, and reserved, on a finding of facts, for the advice of this court.
1Opinion of the CourtCarpenter, J.
The plaintiff seeks to recover the amount of certain taxes imposed upon the defendants by the city of New Haven for the years 1864 to 1868 inclusive. The property assessed is real estate in New Haven, and is used in part for railroad purposes, and in part for other purposes. But the view taken of the case by a majority of the court renders the nature and use of the property immaterial.
The defendants claim exemption under the statute of 1864, which imposes upon them a tax of three-fourths of one per cent, of the amount of their capital stock, at its market value, and their funded and floating…
2Cited by9 opinions
- New Mexico v. United States Trust Co.Supreme Court of the United States · 1898
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- City & County of San Francisco v. Pac. Tel. & Tel. Co.California Supreme Court · 1913
- Duluth, South Shore & Atlantic Railway Co. v. Douglas CountyWisconsin Supreme Court · 1899
- State v. MurphySupreme Court of Connecticut · 1916
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