Legal Opinion

Union School District v. Bishop

Supreme Court of Connecticut

Decided June 14, 1904PublishedCited by 15 opinions

Action against husband and wife to recover the amount of a tax and to foreclose a lien therefor, brought to and tried by the Court of Common Pleas in New Haven County, Hubbard, J.; facts found and judgment rendered for the defendants, and appeal by the plaintiffs.

1Opinion of the CourtBaldwin, J.

On October 1st, 1897, Burton W. Bishop owned a tract of land, and his wife owned two others on one of which was a house, in the Union School District of Guilford. He also, owned another tract in the town, which was not in that district, and a little personal property. He put all these items of property into his tax list and returned it under oath to the town assessors. The lands were described as:

“1 dwelling-house with buildings and lots appurtenant thereto.
“ 73 acres of land, bounded and described on back of this list.”

The assessors valued all the 73 acres at a lump sum, and afterwards,…

2Cases cited4 opinions

  1. City of New London v. MillerSupreme Court of Connecticut · 1891
  2. Butler v. BuckinghamSupreme Court of Connecticut · 1813
  3. Albany Brewing Co. v. Town of MeridenSupreme Court of Connecticut · 1880
  4. Chester v. WheelwrightSupreme Court of Connecticut · 1843

3Cited by15 opinions

  1. Bankers Pocahontas Coal Co. v. County Court of McDowell CountyWest Virginia Supreme Court · 1950
  2. Jenkins v. ReichertSupreme Court of Connecticut · 1939
  3. Greene v. KingSupreme Court of Connecticut · 1926
  4. Lichtenstein v. Grossman Construction Corp.New York Court of Appeals · 1928
  5. Haag v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932

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