Legal Opinion

Sanford's Appeal From Board of Relief

Supreme Court of Connecticut

Decided April 17, 1903PublishedCited by 9 opinions

Action in the nature of an appeal from the doings of the board of relief of the town of Roxbury, in adding a mine or quarry to the plaintiff’s tax list, brought to the Superior Court in Litchfield County and tried to the court, George W. Wheeler, J.; facts found and judgment rendered confirming the action of the board of relief, and appeal by the taxpayer. The case is sufficiently stated in the opinion.

1Opinion of the CourtHall, J.

In 1894 and 1895 the plaintiff, who is a resident of Roxbury in this State, leased for the term of forty years to one Phillips, by two written leases containing similar provisions, about twelve acres of land in said Roxbury containing mineral deposits called garnets.

By various duly recorded assignments H. Behr & Company, a copartnership the members of which resided in New York, had, prior to October 1st, 1901, become the owners of all the estate, rights and privileges granted by said leases, and had opened quarries or mines upon said land. Behr & Company having given in no tax list for the…

2Cases cited21 opinions

  1. Genet v. President of the Delaware & Hudson Canal Co.New York Court of Appeals · 1893
  2. Stockbridge Iron Co. v. Hudson Iron Co.Massachusetts Supreme Judicial Court · 1871
  3. Knight v. Indiana Coal & Iron Co.Indiana Supreme Court · 1874
  4. Austin v. Huntsville Coal & Mining Co.Supreme Court of Missouri · 1880
  5. Cowan v. Radford Iron Co.Supreme Court of Virginia · 1887

16 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Jo-Mark Sand & Gravel Co. v. PantanellaSupreme Court of Connecticut · 1953
  2. Montgomery v. Town of BranfordSupreme Court of Connecticut · 1928
  3. Hartford Electric Light Co. v. Town of WethersfieldSupreme Court of Connecticut · 1973
  4. State v. Roden Coal Co.Supreme Court of Alabama · 1916
  5. Miller v. StateSupreme Court of Connecticut · 1936

4 more not listed; retrieve them via the Exa API.

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