Barrett Appeal From Board of Relief
Supreme Court of Connecticut
Application in the nature of an appeal from the doings of the board of relief of the town and city of Hartford, brought to the Superior Court in Hartford County and tried to the court, Thayer, J.; judgment for appellees, and appeal by the applicants. The case is sufficiently stated in the opinion.
1Opinion of the CourtBaldwin, J.
Under General Statutes, Rev. of 1888, § 8836, so much of the “ capital ” of any insurance company “ as may he invested in real estate, on which it is assessed and pays a tax ” is to “■ he deducted from the market value of its stock, in its returns to the assessors.” No company is within the benefit of these provisions, the stock of which has not a market value. The statute assumes that such a value will to some extent depend on the surplus of the company’s assets over its liabilities, representing the fund in which the shareholder is equitably interested, and from which he would look for his…
2Cases cited4 opinions
- Batterson v. Town of HartfordSupreme Court of Connecticut · 1883
- Barrett Appeal From Board of ReliefSupreme Court of Connecticut · 1900
- Batterson Appeal From Board of ReliefSupreme Court of Connecticut · 1899
- Cutler's Appeal From Board of ReliefSupreme Court of Connecticut · 1901
3Cited by4 opinions
- Thaw v. Town of FairfieldSupreme Court of Connecticut · 1945
- Curly Construction Co. v. Town of DarienSupreme Court of Connecticut · 1960
- Betts v. Connecticut Life InsuranceSupreme Court of Connecticut · 1905
- Bulkeley's Appeal From the Board of ReliefSupreme Court of Connecticut · 1904