State v. Travelers Insurance
Supreme Court of Connecticut
Action to recover the balance of a tax upon the shares of non-resident stockholders of the defendant company, brought to the Superior Court in Hartford County and tried to the court, Shumivay, J, upon the defendant’s demurrer to the complaint; the court overruled the demurrer and thereafter rendered judgment (Ralph Wheeler, J.,') for the plaintiff, and the defendant appealed for alleged errors in the rulings of the court.
Read the full summary
Action to recover the balance of a tax upon the shares of non-resident stockholders of the defendant company, brought to the Superior Court in Hartford County and tried to the court, Shumivay, J, upon the defendant’s demurrer to the complaint; the court overruled the demurrer and thereafter rendered judgment (Ralph Wheeler, J.,') for the plaintiff, and the defendant appealed for alleged errors in the rulings of the court. The complaint set forth as an exhibit the statement returned to the comptroller on October 1st, 1897, by the secretary of the defendant, of its non-resident stockholders and…
1Opinion of the CourtBaldwin, J.
Under the laws of this State, some of its corporations are subjected to taxes which are in lieu of any upon their shareholders, while for others a different rule is prescribed, and the shares are taxable against those who own them. General Statutes, § 3916, required the cashier or secretary of each corporation whose stock is liable to taxation and not otherwise taxed, to deliver, early in October, annually, to the comptroller, a sworn list of all its stockholders residing without this State on the first day of that month, and the number and market value of the shares held by each, and to pay…
2Cases cited9 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Lane County v. OregonSupreme Court of the United States · 1869
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- State v. New York, New Haven & Hartford RailroadSupreme Court of Connecticut · 1891
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- People v. . CraneNew York Court of Appeals · 1915
- Schuylkill Trust Co. v. PennsylvaniaSupreme Court of the United States · 1938
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- Town of Cromwell v. SavageSupreme Court of Connecticut · 1912
- City of Norwalk v. Town of New CanaanSupreme Court of Connecticut · 1911
6 more not listed; retrieve them via the Exa API.