Nichols v. New Haven & Northampton Co.
Supreme Court of Connecticut
Action by the treasurer of the State, upon a statute authorizing such suit, for a state tax claimed to be due from the defendants ; brought to the Superior Court in Hartford County.
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Action by the treasurer of the State, upon a statute authorizing such suit, for a state tax claimed to be due from the defendants ; brought to the Superior Court in Hartford County. The declaration was as follows: In an action upon a certain statute entitled, &c., whereupon the plaintiff, as such treasurer, declares and says, that he now is, and for a long time has been, treasurer of said State, and that on the first day of October, 1871, the defendants were, and for more than one year prior thereto had been, and ever since have been, a railroad company owning and operating a railway, lying…
1Opinion of the CourtPark, C. J.
The first question presented by this record *119requires a consideration of the nature and character of the tax in controversy. Is it a tax imposed upon the property of the defendants, in5 contradistinction to a tax imposed upon the defendants themselves as a body politic ?
If the tax is of this character, then another question arises, which is, are the defendants entitled to the exemption from taxation which was originally conferred upon the Farmington Canal Company ?
These are the two leading questions in the case, and we will consider them in their order.
First, then, is the tax in question a tax…
2Cases cited5 opinions
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- Coite v. Society for SavingsSupreme Court of Connecticut · 1864
- Greist v. AmrhynSupreme Court of Connecticut · 1907
- Coite v. Connecticut Mutual Life InsuranceSupreme Court of Connecticut · 1870
- State v. Norwich & Worcester RailroadSupreme Court of Connecticut · 1861
3Cited by9 opinions
- State v. New York, New Haven & Hartford RailroadSupreme Court of Connecticut · 1891
- State v. Travelers InsuranceSupreme Court of Connecticut · 1898
- Security Co. v. Town of HartfordSupreme Court of Connecticut · 1891
- Roberts v. Automobile InsuranceSupreme Court of Connecticut · 1915
- State v. Housatonic RailroadSupreme Court of Connecticut · 1880
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