Village of Swanton v. Town of Highgate
Supreme Court of Vermont
General Assumpsit for taxes paid under protest. Plea, the general issue. Trial by court at March Term, 1907, Franklin County, Haselton, J., presiding. The court held all the property in question to be subject to taxation and entered judgment for the defendant to recover its costs. The plaintiff excepted. The opinion states the ease. Plaintiff’s electric light plant is property “devoted to a public use,” and so exempt from taxation. Am. & Eng.
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General Assumpsit for taxes paid under protest. Plea, the general issue. Trial by court at March Term, 1907, Franklin County, Haselton, J., presiding. The court held all the property in question to be subject to taxation and entered judgment for the defendant to recover its costs. The plaintiff excepted. The opinion states the ease. Plaintiff’s electric light plant is property “devoted to a public use,” and so exempt from taxation. Am. & Eng. Enc. 1063; Olmstead v. Gamo, 33 Conn. 551; Concord R. Co. V. Grady, 17 N. H. 47; Tiedman .Mun. Corp. §144a, p. 255-, Oweensburg Electric Co. v.…
1Opinion of the CourtRowell, C. J.
This is assumpsit for money paid under protest for taxes assessed by the defendant in 1905 on the plaintiff’s water power on the falls of the Missisquoi River, known as Iiighgate Falls, land connected therewith, a sawmill and a gristmill thereon, and an electric light plant and wires, all situate in the defendant town, and owned and operated by the plaintiff. The village was incorporated by No. 252, Acts of 1888, sec. 31 of which authorized it to borrow money, among other purposes, “to defray the expense of putting in electric lights, and purchasing the necessary power for same in said…
2Cases cited4 opinions
- Loan Assn. v. TopekaSupreme Court of the United States · 1875
- Barnett v. DenisonSupreme Court of the United States · 1892
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1890
- Town of Bennington v. ParkSupreme Court of Vermont · 1877
3Cited by14 opinions
- Appeal of Pine Bluffs v. State Board of EqualizationWyoming Supreme Court · 1958
- E. B. & A. C. Whiting Co. v. City of BurlingtonSupreme Court of Vermont · 1934
- Village of Hardwick v. Town of WolcottSupreme Court of Vermont · 1925
- Town of New Haven v. WestonSupreme Court of Vermont · 1913
- Valcour v. Village of MorrisvilleSupreme Court of Vermont · 1932
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