Institute of Living v. Bd., Tax Review, Hartford

It is conceded that from 1822, when the plaintiff was specially chartered by the Legislature, until December 22, 1943, "the Institute has never paid or been compelled to pay local property taxes of any kind in Hartford, and its properties in said town have never been included on the grand list of taxable property" (except for a few years on the Washington School District list under a special legislative provision).

It is also conceded that the Institute has consistently claimed exemption from city and town taxes and has duly filed its claim for exemption on forms prescribed by the Tax…