Foster v. Stevens
Supreme Court of Vermont
Trover for the conversion of certain personal property. Plea, the general issue. Elearcl upon an agreed statement of facts at the September term, 1889, Orleans county, Royce, Oh. J., presiding. Judgment for the defendant. The plaintiff excepts. The defendant justified as collector of taxes for the town of Derby, under a tax warrant issued to him by the town treasurer.
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Trover for the conversion of certain personal property. Plea, the general issue. Elearcl upon an agreed statement of facts at the September term, 1889, Orleans county, Royce, Oh. J., presiding. Judgment for the defendant. The plaintiff excepts. The defendant justified as collector of taxes for the town of Derby, under a tax warrant issued to him by the town treasurer. The plaintiff claimed that his list was invalid because certain shares of stock in the Eastern Townships Bank were included in it by the listers. The Eastern Townships Bank was a Canadian corporation, located at Sherbrooke, in…
1Opinion of the Court
The opinion of the court was delivered by
TYLER, J.
The most important question that arises in the case is whether or not the plaintiffs Eastern Townships Bank stock is taxable in this State. R. L. 267 requires that all real and personal estate shall, except as otherwise provided, be set in the list at one per cent of its value in money on the first day of April of the year of its appraisal. Section 283 provides that shares of *180stock in banks shall be set in the list like other personal estate to the owner thereof, in the town where he resides, if he resides in 'this State. Therefore, this…
2Cases cited2 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Tennessee v. WhitworthSupreme Court of the United States · 1886
3Cited by7 opinions
- Boyce v. SumnerSupreme Court of Vermont · 1924
- Meacham v. Town of NewportSupreme Court of Vermont · 1898
- Miller Properties, Inc. v. Government of the Virgin IslandsSupreme Court of The Virgin Islands · 2001
- Boissevain v. BoissevainNew York Supreme Court · 1927
- Roberts v. Automobile InsuranceSupreme Court of Connecticut · 1915
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