Godfrey v. Bennington Water Co.
Supreme Court of Vermont
Assumpsit Eor Taxes. Plea, the general issue. Heard on the report of a referee, at the December Term', 1902, Bern nington County, MunsonJ., presiding. Judgment for the defendant. The plaintiff excepted. 1 The failure of the listers to file the abstract only invalidates the grand list so far as the personal property is concerned.
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Assumpsit Eor Taxes. Plea, the general issue. Heard on the report of a referee, at the December Term', 1902, Bern nington County, MunsonJ., presiding. Judgment for the defendant. The plaintiff excepted. 1 The failure of the listers to file the abstract only invalidates the grand list so far as the personal property is concerned. Smith v. Hard, 59 Vt. 13; Bartlett v. Wilson,, Id. 23. The statute does not require the real estate to be included in the abstract, and the property here assessed is real estate. Willard v. Pike, 59 Vt. 202; Tyler v. Moore, 63 Vt. 60; Stiles v. Newpprt, 76 Vt. The…
1Opinion of the CourtWatson, J.
The defendant is a private corporation organized under the Laws of 1886, No. 172, and amendments thereto, “for the purpose of furnishing the inhabitants of the town' and village of Bennington with wafer for domestic and other purposes.” The property taxed consists of the defendant’s water works, constructed under its charter, and used for the purpose named therein. The taxes here sought to be collected were assessed under the vote of the town in the years 1898 and 1899.
It is contended by the defendant that in granting it the right to construct a water system for the purposes stated in its…
2Cases cited5 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Heth v. City of RadfordSupreme Court of Virginia · 1898
- Bartlett v. WilsonSupreme Court of Vermont · 1886
- Grout v. JohnsonSupreme Court of Vermont · 1901
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- Town of Williamstown v. Williamstown Co.Supreme Court of Vermont · 1929