Hill v. Smith
Supreme Court of Connecticut
Action to recover sums paid as taxes by the plaintiff upon real estate purchased by him of the defendant’s intestate, brought to and tried by the Court of Common Pleas in Fairfield County, Walsh, ./.; facts found and judgment rendered for the defendant, and appeal by the plaintiff.
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Action to recover sums paid as taxes by the plaintiff upon real estate purchased by him of the defendant’s intestate, brought to and tried by the Court of Common Pleas in Fairfield County, Walsh, ./.; facts found and judgment rendered for the defendant, and appeal by the plaintiff. On November 13th, 1917, the plaintiff and Edwin Everett Smith, the intestate, entered into the following agreement:— “Exhibit B. “Norwalk, Conn., November 13, 1917. “Doctor Edwin Everett Smith:— “I offer to purchase your place at Norwalk, Connecticut consisting of house, outbuildings and all appurtenances, together…
1Opinion of the CourtCurtis, J.
This case turns upon the construction which should be given to the agreement, Exhibit C, when read in the light of the attendant and surrounding circumstances.
The agreement of purchase and sale, Exhibit B, between Hill and Smith, and the deed with its covenants of warranty, appear to make any tax lien which came into effect before November 30th, 1917, the date of the conveyance, a charge against the intestate Smith.
Under the charter of Norwalk (17 Special Laws, p. 489, § 6), “any lien for taxes annually laid” shall date from the first day of the preceding October. A custom had grown up in…
2Cited by1 opinion
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