Cheshire County Telephone Co. v. State

In April, 1883, the plaintiffs’ capital stock was lawfully taxed to the owners for the year beginning April 1,1883, and ending March 31, 1884 (Gf. L., c. 57, s. 1), under the provisions of Gen. Laws, e. 53, s. 5, and c. 54, s. 5, which require stock in all corporations within the state, except manufacturing and railroad corporations, to be taxed to the owners thereof in the towns where they reside, if in this state, otherwise to each corporation in the town where it has its principal office or place of business. The taxes assessed were paid prior to September 15, 1883. Another tax for the…