City of Hartford v. Hartford Theological Seminary
Supreme Court of Connecticut
Action to recover taxes assessed upon certain real estate of the defendant, brought to the Court of Common Pleas in Hartford County and reserved by that court, Walsh, J., upon the facts found, for the consideration and advice of this court. This action was brought by the plaintiff, to recover the amount of a tax laid on the list of 1886, on a piece of land in Hartford owned by the defendant as a part of its investment, and by it rented to certain tenants.
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Action to recover taxes assessed upon certain real estate of the defendant, brought to the Court of Common Pleas in Hartford County and reserved by that court, Walsh, J., upon the facts found, for the consideration and advice of this court. This action was brought by the plaintiff, to recover the amount of a tax laid on the list of 1886, on a piece of land in Hartford owned by the defendant as a part of its investment, and by it rented to certain tenants. The rent received therefrom is expended by the defendant for its general purposes. The tax< was assessed against the defendant by the name…
1Opinion of the CourtAndrews, C. J.
The demurrer was correctly overruled. Ordinarily assessors must assess real estate to that person in whose name the title stands on the land records of the town. Heilman v. Burritt, 62 Conn., 438; Myer v. Trubee, 59 id., 422. It is certain they may do so when there has been no transfer in the ownership in the land, and only the name of *481the owner has been changed. The Manresa Institute v. Norwalk, 61 Conn., 228; Jones v. Bridgeport, 36 id., 283.
The defendant claims that the land here taxed is exempt from taxation, by reason of the sixth section of its charter which provides as follows: “ All…
2Cases cited12 opinions
- United States v. ClaflinSupreme Court of the United States · 1878
- Griswold v. . SawyerNew York Court of Appeals · 1891
- Lyddy v. . Long Island CityNew York Court of Appeals · 1887
- Chesapeake & Ohio Railway Co. v. HoardWest Virginia Supreme Court · 1880
- Covington v. City of East St. LouisIllinois Supreme Court · 1875
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3Cited by39 opinions
- McAdams v. BarbieriSupreme Court of Connecticut · 1956
- Appeal of Pine Bluffs v. State Board of EqualizationWyoming Supreme Court · 1958
- City of Stamford v. Town of StamfordSupreme Court of Connecticut · 1928
- Kelly v. DeweySupreme Court of Connecticut · 1930
- Molino v. Board of Public SafetySupreme Court of Connecticut · 1966
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