State v. Travelers Insurance
Supreme Court of Connecticut
Action to recover the amount of a tax claimed to be due from the defendant upon shares of its stock owned by nonresident stockholders, brought to the Superior Court in Hartford County and tried to the court upon the plaintiff’s demurrer to the answer; the court, Borabaek, J., pro forma, sustained the demurrer and rendered judgment for the plaintiff, and the defendant appealed for alleged errors in the rulings of the court.
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Action to recover the amount of a tax claimed to be due from the defendant upon shares of its stock owned by nonresident stockholders, brought to the Superior Court in Hartford County and tried to the court upon the plaintiff’s demurrer to the answer; the court, Borabaek, J., pro forma, sustained the demurrer and rendered judgment for the plaintiff, and the defendant appealed for alleged errors in the rulings of the court. The complaint alleged that on October 1st, 1898, eighteen hundred and seventy-eight shares of the defendant’s stock belonged to stockholders residing without this State;…
1Opinion of the CourtHamerslet, J.
The defendant claims that the statute law, under which the tax sought to be collected in this action was imposed, violates the Constitution.
For the purpose of ascertaining our fundamental law, the State and National constitutions must be regarded as substantially one ordinance enacted by that body in whom the supreme sovereignty within our limits is vested.
The reasons urged in support of the defendant’s claim, if sound, are really a challenge of the validity of methods of taxation that have existed in this community for 250 years. Our taxation has always been based on the power and duty of…
2Cases cited23 opinions
- Marbury v. MadisonSupreme Court of the United States · 1803
- Butchers' Benevolent Ass'n v. Crescent City Live-Stock Landing & Slaughter-House Co.Supreme Court of the United States · 1873
- United States v. CruikshankSupreme Court of the United States · 1876
- Knowlton v. MooreSupreme Court of the United States · 1900
- Davidson v. New OrleansSupreme Court of the United States · 1878
18 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Beach v. BradstreetSupreme Court of Connecticut · 1912
- Henry v. Cherry WebbSupreme Court of Rhode Island · 1909
- New Haven Metal & Heating Supply Co. v. DanaherSupreme Court of Connecticut · 1941
- State Ex Rel. Brush v. Sixth Taxing DistrictSupreme Court of Connecticut · 1926
- Montgomery v. Town of BranfordSupreme Court of Connecticut · 1928
17 more not listed; retrieve them via the Exa API.