Gilpatric v. City of Hartford
Supreme Court of Connecticut
Suit to secure the return to the plaintiff town of Suffield of tax moneys alleged to belong to it and to have been turned over by the treasurer of the State, through mistake, to the City of Hartford, brought to and tried by the Superior Court in Hartford County, Kellogg, J., upon demurrers of the respective defendants to the complaint; the court sustained the demurrers and afterward rendered judgment for the defendants, from which the plaintiffs appealed.
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Suit to secure the return to the plaintiff town of Suffield of tax moneys alleged to belong to it and to have been turned over by the treasurer of the State, through mistake, to the City of Hartford, brought to and tried by the Superior Court in Hartford County, Kellogg, J., upon demurrers of the respective defendants to the complaint; the court sustained the demurrers and afterward rendered judgment for the defendants, from which the plaintiffs appealed. Error in part and cause remanded for further proceedings according to law, with direction to set aside the judgment, to sustain the…
1Opinion of the CourtBeach, J.
The case involves a construction of §§ 1201 and 1205 of the General Statutes, the material portions of which are printed in a footnote. The italicised part of § 1205 was added to the statute by amendment in 1915.
“Sec. 1205. State remits taxes to cities or towns. Cities or TOWNS TO REMIT TO TAXING DISTRICTS. NONRESIDENT STOCK. On Or before the fifteenth day of April in each year, the treasurer of the state shall remit to the treasurer of each town in the state, or, in towns where the town and city governments are consolidated, to the city treasurer, the amount of the tax received as aforesaid…
2Cases cited2 opinions
- Northrop's executors v. GravesSupreme Court of Connecticut · 1849
- Morse v. WardSupreme Court of Connecticut · 1917
3Cited by14 opinions
- City of Milwaukee v. Milwaukee CountyWisconsin Supreme Court · 1965
- McWilliams v. American Fidelity Co.Supreme Court of Connecticut · 1954
- Bridgeport Hydraulic Co. v. City of BridgeportSupreme Court of Connecticut · 1925
- Spencer v. Consumers Oil Co.Supreme Court of Connecticut · 1932
- Waters v. State ex rel. Maryland Unemployment Insurance FundCourt of Appeals of Maryland · 1959
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