The People's Holding Company v. City of Norwalk

The defendant has failed to substantiate its allegation of fraud upon the part of the plaintiffs in pro' curing the property in question to be set for taxation other than in the name of the record title holder.

The statute is clear that any interest in real estate for the purpose of taxation shall be set by the assessors in the list of the person in whose name the title to such interest stands upon the land records. Admittedly, this was not done in this case It has been consistently held in this state that if property is not set in the list of the person in whose name the title to such…