Providence Gas Co. v. Isaac Thurber
Supreme Court of Rhode Island
This was an action to recover two hundred and fifty dollars, being a portion of the tax assessed upon the Providence Gas Go.
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This was an action to recover two hundred and fifty dollars, being a portion of the tax assessed upon the Providence Gas Go. The case was argued to the Court upon an agreed statement of -facts, from which it appeared: That the defendants as assessors of taxes of the City of Providence, for the year 1849, assessed the plaintiffs in the sum of four hundred dollars, for real estate valued at eighty thousand dollars, including in said assessment the gas-pipes of the plaintiffs laid in the streets of said City, and valued at fifty thousand dollars, as well as their lands and buildings, valued at…
1Opinion of the Court
The opinion of the Court was delivered by
Greene, C. J.
It is agreed that the defendants, as assessors of taxes for the city of Providence, assessed the plaintiffs for their gas pipes, laid in the streets of the city. The ground upon which the assessment has been made is, that these pipes are fixtures, and, therefore, real estate in the sense of the act regulating the assessing and collecting of taxes. The sixth section of that act provides as follows: “ The assessors of taxes in the several towns, in assessing taxes for real estate, may assess the same either upon the owners of the real…
2Cases cited1 opinion
- Aldrich v. ParsonsSuperior Court of New Hampshire · 1834
3Cited by2 opinions
- Transcontinental Gas Pipe Line Corp. v. Prince William CountySupreme Court of Virginia · 1970
- Desnoyers v. Rhode Island Elevator Co.Supreme Court of Rhode Island · 1990