State v. Mad River Co.
Supreme Court of Connecticut
Application to determine the amount of tax due the State from the respondent, and for an order for its payment, brought to and tried by the Superior Court in Hartford County, Shumway, J.; facts found and order passed requiring the payment of a tax of $19.50, from which the respondent appealed. Mad River is a small tributary of the Naugatuck River.
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Application to determine the amount of tax due the State from the respondent, and for an order for its payment, brought to and tried by the Superior Court in Hartford County, Shumway, J.; facts found and order passed requiring the payment of a tax of $19.50, from which the respondent appealed. Mad River is a small tributary of the Naugatuck River. In 1866 six riparian owners along the former stream entered into an agreement by the terms of which two reservoirs were to be built on streams which flowed into it, and an agent was appointed by them to buy the land and hold the same in trust,…
1Opinion of the CourtPrentice, C. J.
The Attorney-General brings this application under § 15 of Chapter 292 of the Public Acts of 1915, for an order for the payment by the defendant to the State of an amount claimed to be due under and by virtue of the provisions of Part II of that Act, being one providing for the taxation of certain corporations, partnerships, and so forth.
To bring the defendant within the operation of these provisions, three conditions must be met, to wit: (1) Its principal business must have been that of operating a system of water-works; (2) that operation must have been for the purpose of selling and…
2Cited by3 opinions
- Reliable Furniture Co. v. Union Safe Deposit & Trust Co.Supreme Judicial Court of Maine · 1941
- State v. FeldmanConnecticut Appellate Court · 1964
- Sterling Tire Corporation v. BeersSupreme Court of Connecticut · 1923