City of Winooski v. Companion

This action is brought to recover taxes alleged to be due on a certain piece of real estate in the plaintiff city. The pleadings terminated in a demurrer to what would be at common law the plaintiff’s replication. This demurrer was sustained, and the plaintiff excepted.

The merits of the controversy depend upon the meaning of G. L. 691, which provides that certain buildings erected after June 1, 1922, used and occupied exclusively as a home, may be exempted from taxation for a limited time if the town wherein they are located so votes. The building here involved was erected for occupancy, not…