Jackson v. Town of Union
Supreme Court of Connecticut
Action to recover a tax alleged to have been unlawfully exacted by the defendant and to have been paid under compulsion by the plaintiffs, brought originally before a justice of the peace and thence, by the defendant’s appeal, to the Superior Court in Windham County and tried to the court, George W. Wheeler, J., upon demurrer to the complaint ; the court sustained the demurrer and rendered judgment for the defendant, from which the plaintiffs appealed.
1Opinion of the CourtHall, J.
The complaint alleges substantially these facts: The plaintiffs, who resided in the town of Eastford in this State, were, on October 13th, 1906, engaged, as co-partners, in the business of purchasing standing wood and timber in this State and elsewhere, and cutting, sawing and selling it and the lumber made therefrom, and were on said day the owners of certain sawed lumber, stacked upon the land upon which it had been cut, in the defendant town of Union.
The only fixed location of the plaintiffs’ business, so far as it had one, was their office in the store of two of said co-partners in the…
2Cases cited2 opinions
- Goddard v. Town of SeymourSupreme Court of Connecticut · 1862
- Gower v. Inhabitants of Jonesboro'Supreme Judicial Court of Maine · 1891
3Cited by9 opinions
- Cooley Chevrolet Co. v. Town of West HavenSupreme Court of Connecticut · 1959
- Owen v. 65,000 Bushels of CornDistrict Court, N.D. New York · 1893
- Williams Bros. Manufacturing Co. v. Naubuc Fire DistrictSupreme Court of Connecticut · 1918
- Associated Grocers, Inc. v. City of New HavenSupreme Court of Connecticut · 1960
- Horgan v. TaylorSupreme Court of Rhode Island · 1914
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