Field v. Guilford Water Co.
Supreme Court of Connecticut
Action to recover a tax laid by the town of Guilford on the water mains and hydrants of the defendant in said town, brought to and .tried by the Court of Common Pleas in New Haven County upon demurrer to the complaint; the court, Bennett, J., sustained the demurrer and rendered judgment for the defendant, from which the plaintiffs appealed.
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Action to recover a tax laid by the town of Guilford on the water mains and hydrants of the defendant in said town, brought to and .tried by the Court of Common Pleas in New Haven County upon demurrer to the complaint; the court, Bennett, J., sustained the demurrer and rendered judgment for the defendant, from which the plaintiffs appealed. It appeared from the writ and complaint that the defendant is a corporation having a principal place of business in the town of Clinton, and, for the purpose of determining the sufficiency of the demurrer, the following facts were by stipulation regarded…
1Opinion of the CourtHamersley, J.
There is no provision in the General Statutes for the listing, assessing and taxing of property owned by stock corporations, except those special provisions contained in the sections dealing with a taxation of different classes of corporations. The only provision for taxing the property of corporations such as the defendant corporation, is contained in §§ 2328 and 2329, which in substance provide : the whole property in this State of the corporation shall be set in its list and liable to taxation in the same manner as the property of individuals; its real estate shall be set in the list of…
2Cases cited1 opinion
- Middletown & Portland Bridge Co. v. Town of MiddletownSupreme Court of Connecticut · 1904
3Cited by7 opinions
- Connecticut Light & Power Co. v. Town of OxfordSupreme Court of Connecticut · 1924
- Guilford-Chester Water Co. v. Town of GuilfordSupreme Court of Connecticut · 1928
- Hartford Electric Light Co. v. Town of WethersfieldSupreme Court of Connecticut · 1973
- Sachem's Head Property Owners' Ass'n v. Town of GuilfordSupreme Court of Connecticut · 1931
- City of Norwalk v. Town of New CanaanSupreme Court of Connecticut · 1911
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