Colgate v. Harvey

The petitioner, a resident and taxpayer of Bennington, Vermont, brings this proceeding under section 27, Part I, of No. 17, Acts of 1931, known as the Income and Franchise Tax Law, seeking relief from the rulings of the tax commissioner fixing the amount of his income tax for the year 1931. The real basis of the petition is the alleged unconstitutionality of the act referred to. The ease was heard by the county -court within and for the county of Washington, Bicknell, J., presiding, and judgment was rendered for the defendant. The case is here on a bill of exceptions signed by Buttles, J.,…