State v. Rutland Railroad
Supreme Court of Vermont
Debt for taxes alleged to be due on assessment made by P. S. 713. Heard on agreed statements of facts at the August Term, 1908, Grand Isle County, Haselton, J., presiding. Judgment in each case for the plaintiff. The defendant is each case excepted. The opinion states the case. The exceptions in both eases were heard together.
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Debt for taxes alleged to be due on assessment made by P. S. 713. Heard on agreed statements of facts at the August Term, 1908, Grand Isle County, Haselton, J., presiding. Judgment in each case for the plaintiff. The defendant is each case excepted. The opinion states the case. The exceptions in both eases were heard together. It is a familiar canon of interpretation that all former statutes on the same subject, whether repealed or unrepealed, may be considered in construing the provisions that remain in force. Vitterbo V. Friedlander, 120 TJ. S. 725; Ex parte Grow Dog, 109 U. S. 556; State…
1Opinion of the CourtWatson, J.
By P. S. 713, for each fiscal year beginning with the first day of January, a tax is assessed upon the property and corporate franchise of each person or corporation owning or operating a railroad located in whole or in part within this State, at the rate of one per cent of the appraised value thereof, payable semi-annually. By see. 714, for each such year a person or corporation thus owning or operating a railroad so located, may, in lieu of the tax assessed in the preceding section, pay to the state in the manner and at the times specified in the third following section (717) two and…
2Cases cited8 opinions
- Houghton v. PayneSupreme Court of the United States · 1904
- Whittemore v. PeopleIllinois Supreme Court · 1907
- State v. StimpsonSupreme Court of Vermont · 1905
- Barton National Bank v. AtkinsSupreme Court of Vermont · 1899
- In re National GuardSupreme Court of Vermont · 1899
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In re TurnerSupreme Court of Vermont · 1918
- Scott v. St. Johnsbury AcademySupreme Court of Vermont · 1912
- Re Montpelier & Barre Railroad CorporationSupreme Court of Vermont · 1977
- Armitage v. Board of EducationNew York Supreme Court · 1924
- Cole v. WalshSupreme Court of Vermont · 1923
5 more not listed; retrieve them via the Exa API.