Clapp v. City of Burlington
Supreme Court of Vermont
General assumpsit for money had and received, money paid, etc., and trial by the court, September term, 1868, upon the following agreed statement of facts: That the said city of Burlington had duly accepted the act of incorporation, and the acts in amendment thereof, and had organized under the same, prior to the year 1866 ; that on the first day of April, 1866, the plaintiff was a resident of said city, that in the same year he was set in the grand list of said city, by the…
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General assumpsit for money had and received, money paid, etc., and trial by the court, September term, 1868, upon the following agreed statement of facts: That the said city of Burlington had duly accepted the act of incorporation, and the acts in amendment thereof, and had organized under the same, prior to the year 1866 ; that on the first day of April, 1866, the plaintiff was a resident of said city, that in the same year he was set in the grand list of said city, by the assesors of said city, in the sum of $374.55 ; that said sum was made up and set in said list upon the following…
1Opinion of the Court
Heard at the January term, 1869.
The opinion of the court was delivered .by
Pierpoint, C. J.
The agreed statement of facts, upon which the judgment of the court below was based, presents the distinct question, where, in this state, shall the owner of shares of the stock in the National Banks located in this state be taxed? whether in the town or city where the owner resides, or in the town or city where the bank is located ?
Under the statutes of this state regulating the matter of taxation, etc., no question is made but that the place where the owner of such stock resides is the place where such…
2Cited by1 opinion
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