Middletown Ferry Co. v. Town of Middletown
Supreme Court of Connecticut
Debt, to recover money paid as taxes to tlie defendants.; brought to the Superior Court in Middlesex county, and tried to the court upon the general issue before Phelps', J. The court made the following finding of facts : The plaintiffs were incorporated as a ferry company in due form in the year 1852, and all the corporators named in the charter were residents of Middletown.
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Debt, to recover money paid as taxes to tlie defendants.; brought to the Superior Court in Middlesex county, and tried to the court upon the general issue before Phelps', J. The court made the following finding of facts : The plaintiffs were incorporated as a ferry company in due form in the year 1852, and all the corporators named in the charter were residents of Middletown. The corporation was regularly organized in pursuance of its charter, and has continued to the present time to operate one or more steam ferry. boats, and transport passengers and teams across. Connecticut River between…
1Opinion of the CourtPark, J.
The statute in relation to the assessment and collection of taxes, (Gen. Statutes, page 710,) provides that the personal property of certain corporations shall be assessed and set in the list of the towns in which such corporations have their principal place of business or exercise their corporate powers. The plaintiffs’ corporation comes within this provision of the statute, and the plaintiffs claim, and the court has found, that during the time covered by the plaintiffs’ declaration they had their principal place of business and exercised their corporate powers in the town of Portland.
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