Hartford Electric Light Co. v. Sullivan

*147Thim, J.

This case is before ns on a reservation from the Superior Court in Hartford County, to which it came on appeal pursuant to General Statutes, chapter 212a. The appeal concerns the assessment, by the defendant, of additional taxes plus interest as against the plaintiff, and also the defendant’s refusal to allow certain refunds or offset credits. For the reservation to this court the parties have provided a stipulation of facts, and have proffered seven questions to which they request answers.1

The plaintiff is, and long has been, a public utility. As such, it is subject to a tax on its…