State Ex Rel. Pettigrew v. Thompson

On this appeal by the defendant from the rendition of a judgment in the nature of a mandamus, the issue is whether the relator, hereinafter called the plaintiff, a veteran, is entitled to a refund, representing an exemption from taxation, of a part of a tax he paid by reason of the assumption of it on a purchase of real estate. He made his claim under § 281h of the 1945 Supplement to the General Statutes, which reads: “When any person, at the time he acquires equity in real estate, expressly assumes the payment of taxes which are to become payable thereafter, he shall become liable for the…