New Canaan v. Hoyt
Supreme Court of Connecticut
This was an action of assumpsit, tried before the jury, in the county court, for the county of Fairfield, at the December term, 1853. On the trial, the plaintiff claimed to ' recover the amount of certain taxes, collected on a list, made out against him, by the assessors of the town, in the year 1850, wherein all'his property had been put into his list, at threefold the assessed value thereof.
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This was an action of assumpsit, tried before the jury, in the county court, for the county of Fairfield, at the December term, 1853. On the trial, the plaintiff claimed to ' recover the amount of certain taxes, collected on a list, made out against him, by the assessors of the town, in the year 1850, wherein all'his property had been put into his list, at threefold the assessed value thereof. His real estate was valued by the assessors at about $1,000, and his personal property at nearly $1,000, and for both he was assessed at threefold their value. To shew that the list, so made out against…
1Opinion of the CourtWaite, C. J.
The decision of this case depends, mainly, upon the construction to be given to two statutes, relating to the subject of taxation ; one contained in the revision of 1849, and the other enacted in 1850, under which the list of the plaintiff was made, both of which, have been superseded or repealed, by the act of 1851.
By the former statute, it was made the duty of every person, liable to pay taxes, to present to the assessors, on or before the twentieth of October, a list of all his taxable property, specifying the different kinds, and the value thereof. Upon his failure to do so, they were…
2Cited by1 opinion
- In re Assessment of Taxes, Estate of BishopHawaii Supreme Court · 1901