Town of New Haven v. Sheffield
Supreme Court of Connecticut
Amicable submission to the superior court upon an agreed statement of facts, with regard to the liability of certain real estate of the defendant to-taxation. The land in question, from the year 1765 down to the 21st day of June, 1858, was owned by the parish of Trinity Church in New Haven, at which latter date it was,- by a vote of the. parish, sold and conveyed in fee to the defendant, who had ever since owned it.
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Amicable submission to the superior court upon an agreed statement of facts, with regard to the liability of certain real estate of the defendant to-taxation. The land in question, from the year 1765 down to the 21st day of June, 1858, was owned by the parish of Trinity Church in New Haven, at which latter date it was,- by a vote of the. parish, sold and conveyed in fee to the defendant, who had ever since owned it. It was claimed by the defendant to be exempt from taxation under the statute of 1702, which is as follows :—“ That all such lands, tenements, hereditaments, and other estates,…
1Opinion of the CourtEllsworth, J.
It was claimed with much earnestness and confidence in the argument that the question involved in the present case has been repeatedly decided by this court. If such was our opinion we should not think it. our duty to review these decisions, even if we could not reconcile the principles on which they are placed, or approve of all the dicta of the learned judges who gave the opinions. But we do not see that the precise question here presented has ever been decided, and we are not able to deduce from the cases referred to any well defined and settled rule which we can apply to the case, and…
2Cases cited5 opinions
- New Jersey v. WilsonSupreme Court of the United States · 1812
- Atwater v. Town of WoodbridgeSupreme Court of Connecticut · 1826
- Parker v. RedfieldSupreme Court of Connecticut · 1835
- Landon v. Town of LitchfieldSupreme Court of Connecticut · 1836
- Osborne v. HumphreySupreme Court of Connecticut · 1829
3Cited by5 opinions
- Comm'rs of Miami Co. v. BrackenridgeSupreme Court of Kansas · 1873
- Brainard v. Town of ColchesterSupreme Court of Connecticut · 1863
- Trustees for the Support of Public Schools v. Inhabitants of TrentonSupreme Court of New Jersey · 1879
- Lord v. Town of LitchfieldSupreme Court of Connecticut · 1869
- State Ex Rel. Foote v. BartholomewSupreme Court of Connecticut · 1928