Frazier v. William H. Slack & Bro.
Supreme Court of Vermont
Assumpsit begun by trustee process for the collection of taxes. Plea, the general issue. Trial by court on an agreed statement of facts at the December Term, 1909, Windsor County, Miles, J., presiding. Judgment, pro forma, for the plaintiff. The defendant excepted. The opinion states the case. Property leased as this was to the railway company becomes a part of its corporation property for the purposes of taxation.
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Assumpsit begun by trustee process for the collection of taxes. Plea, the general issue. Trial by court on an agreed statement of facts at the December Term, 1909, Windsor County, Miles, J., presiding. Judgment, pro forma, for the plaintiff. The defendant excepted. The opinion states the case. Property leased as this was to the railway company becomes a part of its corporation property for the purposes of taxation. Huck et al. v. Chicago & Alton B. R. Co., 86 111. 352; Baltimore & Ohio R. R. Co. v. Walker, 45 Ohio St. Rep. 577. Different agencies may be employed by the State in the assessment…
1Opinion of the CourtMunson, J.
The plaintiff sues as collector of the town of Springfield to recover taxes assessed against- the defendants on the list of 1908, on property leased by the defendants to the Springfield Electric railway company for ninety-nine years, which is claimed to have been exempt from general taxation as property belonging to said railway company and acquired and used for railroad business and purposes. P. S. §§706,. 707, 797.
The property in question is set in the list in two parcels;, designated as “power house, lot and building,” and “house lot and building.” The defendants concede that the…
2Cases cited6 opinions
- France v. United StatesSupreme Court of the United States · 1897
- In re Hickok's EstateSupreme Court of Vermont · 1906
- Stiles v. Village of NewportSupreme Court of Vermont · 1904
- Vermont Central Railroad v. Town of BurlingtonSupreme Court of Vermont · 1855
- Village of Swanton v. Town of HighgateSupreme Court of Vermont · 1908
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jones v. WilliamsTexas Supreme Court · 1931
- President of Middlebury College v. Central Power Corp.Supreme Court of Vermont · 1928
- Rutland Railway, Light & Power Co. v. Clarendon Power Co.Supreme Court of Vermont · 1912
- Grand Lodge of Vermont F. & A. M. v. City of BurlingtonSupreme Court of Vermont · 1932
- Rixford Manufacturing Co. v. Town of HighgateSupreme Court of Vermont · 1929
2 more not listed; retrieve them via the Exa API.