Johnson v. Town of Norwich
Supreme Court of Connecticut
Assumpsit, brought by the plaintiff as executor of R. I. Stoddard, to recover the amount of two taxes laid in the life time of the testator and levied on his property after his death.
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Assumpsit, brought by the plaintiff as executor of R. I. Stoddard, to recover the amount of two taxes laid in the life time of the testator and levied on his property after his death. The testator owned certain real estate in the town of Norwich which had been assessed as taxable, and which was so unless his property was exempt from taxation under the provision of the statute (Rev. Stat., tit. 55, § 6,) which exempts from taxation “ the personal and real estate of persons of color.” The testator was a quadroon, or person of one-fourth African negro blood, and the question was whether he was a…
1Opinion of the CourtStorrs, C. J.
The defendant’s testator having had one-fourth of African negro blood, we are of the opinion that his property was not liable to taxation under the sixth section of the act for the assessment and collection of taxes, (Rev. Stat., tit. 55, § 6,) which exempts from taxation “ the personal and real estate of persons of color.”
The general rule for the interpretation of statutes is, that their language shall be construed in its common, ordinary and popular meaning ; and we see no reason for departing from that rule in determining the meaning of the words “ persons of color ” in the act in…
2Cited by1 opinion
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