Legal Opinion

City of Waterbury v. O'Loughlin

Supreme Court of Connecticut

Decided April 10, 1907PublishedCited by 4 opinions

Action by complaint in two counts, for taxes on land, the foreclosure of tax liens, and possession of the premises, brought to the District Court of Waterbury where a demurrer to the complaint was sustained (Peasley, Deputy-Judge) and judgment was rendered for the defendants.

1Opinion of the CourtBaldwin, C. J.

This is a suit for the collection of taxes assessed in the grand lists for the years 1901 and 1902, against the defendants as owners of a lot of land in Waterbury, formerly belonging to one Hannah Coss.

She had died, testate, in 1893, and in 1895 a certificate of distribution was duly filed for record in the land records of Waterbury showing that the title to the lot had become complete in Thomas Coss, Katie Coss, Margaret O’Loughlin, and Margaret O’Loughlin as trustee for Frank Quinn, to whom it had been devised by Hannah Coss. Katie Coss died testate in 1896, and devised her interest to…

2Cases cited4 opinions

  1. Martin, Admx. v. N. York N. England R. R. Co.Supreme Court of Connecticut · 1892
  2. Union School District v. BishopSupreme Court of Connecticut · 1904
  3. Town of New Britain v. Mariners Savings BankSupreme Court of Connecticut · 1896
  4. Meyer v. TrubeeSupreme Court of Connecticut · 1890

3Cited by4 opinions

  1. People v. Illinois Central RailroadIllinois Supreme Court · 1916
  2. Jenkins v. ReichertSupreme Court of Connecticut · 1939
  3. Empire Estates, Inc. v. City of StamfordSupreme Court of Connecticut · 1960
  4. In re BushnellDistrict Court, D. Connecticut · 1914

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