Horse Aid Society v. Town of New Castle

Plaintiff’s exceptions sustained to the first, second and third conclusions of law in the decision, and those conclusions are struck out as unnecessary to the decision. In all other respects the plaintiff’s exceptions are overruled and the judgment is unanimously affirmed, with costs. As to the years in which assessments were made on the real property when the plaintiff was a tenant thereof, the assessments are legal. There was no assessment of plaintiff’s leasehold and the owner could not claim exemption. When the plaintiff made its complaint to the assessors on May 13, 1932, it was not the…