Hartford-Connecticut Trust Co. v. O'CONNOR

I cannot agree with the result reached by the majority. The issue in this case *274cuts deeper than the single question whether this bond for a deed is a chose in action taxable under the statute. General Statutes, § 1738, and the earlier forms thereof provides for the taxation of the property at 67 Collins Street as real estate. General Statutes, § 2082, required the executors of this estate, when they filed an inventory, to file an affidavit setting forth the items in the inventory on which a tax had been assessed by the city during the last completed taxing period. The executors complied with…