Town of New Haven v. Board of Trustees of Sheffield Scientific School
Supreme Court of Connecticut
Amicable submission upon an agreed statement of facts, in the Superior Court in New Haven County; reserved for the advice of this court. The case is fully stated in the opinion. 1. The unvarying rule of law as to the construction of exemptions from taxation forbids the interpretation claimed. Copp v. Town of Norwich, 24 Conn., 28 ; Delaware Tax Case, 18 Wall., 206 ; Vicksburg &c. R. R. Co. v. Dennis, 116 U. S. R., 665 ; Tennessee v. Whitworth, 117 id., 189 ; Yazoo &c.
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Amicable submission upon an agreed statement of facts, in the Superior Court in New Haven County; reserved for the advice of this court. The case is fully stated in the opinion. 1. The unvarying rule of law as to the construction of exemptions from taxation forbids the interpretation claimed. Copp v. Town of Norwich, 24 Conn., 28 ; Delaware Tax Case, 18 Wall., 206 ; Vicksburg &c. R. R. Co. v. Dennis, 116 U. S. R., 665 ; Tennessee v. Whitworth, 117 id., 189 ; Yazoo &c. R. R. Co. v. Thomas, 132 id., 174 ; Redemptorist Fathers v. City of Boston, 129 Mass., 178 ; Washburn College v. Shawnee…
1Opinion of the CourtCarpenter, J.
This is an amicable suit to determine the legality of a tax. The Board of Trustees of the Sheffield Scientific School was incorporated in 1882 for the purposes named in the charter. The corporation is the owner of certain real estate situated in New Haven, and also taxable personal property, amounting in all to over $47,000. All this property came to the corporation by bequest of the late Joseph E. Sheffield. None of it has been or is now in the actual use and occupation of the Scientific School; but the rents and dividends therefrom, when received by the trustees, have been applied by them…
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