Tripp v. Merchants' Mutual Fire Insurance
Supreme Court of Rhode Island
Case under Gen. Slat. R. I. cap. 41, § 26. Heard by the court, jury trial being waived.
1Opinion of the CourtDureee, C. J.
This is an action to recover of the defendant corporation a personal property tax assessed against it in and by the city of Providence. The corporation denies its liability.
It contends that corporations are not liable to taxation for their personal property in Rhode Island. The statute, Gen. Stat. R. I. cap. 38, § 1, declares that “ All real property in the State, and all personal property belonging to the inhabitants thereof, shall be liable to taxation, unless otherwise specially provided.” There is no other provision which subjects corporations to taxation for their personal property. It…
2Cited by8 opinions
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