Bullock v. Town of Guilford
Supreme Court of Vermont
GENERAL assumpsit to recover taxes paid under protest by the plaintiff. Trial by jury, September Term, 1885, Walker, J., presiding. Yerdict directed for the plaintiff.
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GENERAL assumpsit to recover taxes paid under protest by the plaintiff. Trial by jury, September Term, 1885, Walker, J., presiding. Yerdict directed for the plaintiff. The action was brought to recover taxes assessed for the year 1885. It appeared that the plaintiff made out his list including real estate, stock, etc. ; that the listers added to the inventory as returned $1,800 as due him from loans- in Massachusetts, and doubled the whole; that in 1882 and 1883 the plaintiff had negotiated two loans in Massachusetts secured by mortgages on lands- situated there; that in April, 1885, there…
1Opinion of the Court
The opinion of the court was delivered by
Taft, J.
The plaintiff claims that promissory notes due him, secured by mortgages upon real estate in Massachusetts, are not taxable in this State, for that such real estate is set in the list in that state and taxed to him, the taxes being paid by him through his agent residing in that state, in whose custody the mortgages and notes are kept. Upon these facts he insists that the property was situated and taxed in another state, and so free from taxation here under subdivision 3, sec. 270, R. L., which exempts from taxation ‘ ‘ personal estate owned by…
2Cases cited4 opinions
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Catlin v. HullSupreme Court of Vermont · 1849
- Rowell v. HortonSupreme Court of Vermont · 1886
- Howes v. BassettSupreme Court of Vermont · 1883
3Cited by7 opinions
- State v. Franklin County Savings Bank & Trust Co.Supreme Court of Vermont · 1902
- National Metal Edge Box Co. v. Town of ReadsboroSupreme Court of Vermont · 1920
- Taylor v. MooreSupreme Court of Vermont · 1890
- Crosby v. CharlestownSupreme Court of New Hampshire · 1915
- Hinckley v. County of San DiegoCalifornia Court of Appeal · 1920
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