Town of Cromwell v. Savage
Supreme Court of Connecticut
Action to recover the amount of a town tax, brought by appeal from a judgment of a justice of the peace to the Superior Court in Middlesex County where a demurrer to a plea of the statute of limitations was sustained (Williams, J.), from which the defendant appealed.
1Opinion of the CourtWheeler, J.
This is a suit for the collection of taxes, to which the defendant pleads the statute of limitations. The plaintiff demurs on the ground that the statute is not available as a defense to an action of this character.
In a broad sense everything of absolute obligation is a debt. In its ordinary sense debt is substantially synonymous with contract. Webster v. Seymour, 8 Vt. 135, 140.
A tax is not a debt in the ordinary sense of that term. It does not rest upon contract, either express or implied. It does not carry interest, and is not subject to set-off unless expressly so made by statute. Neither…
2Cases cited9 opinions
- Crabtree v. MaddenCourt of Appeals for the Eighth Circuit · 1893
- Shaw v. PeckettSupreme Court of Vermont · 1854
- City of New London v. MillerSupreme Court of Connecticut · 1891
- Philadelphia Mortgage & Trust Co. v. City of OmahaNebraska Supreme Court · 1901
- Sargent & Co. v. TuttleSupreme Court of Connecticut · 1895
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Worobey v. SibiethSupreme Court of Connecticut · 1949
- City of New London v. PerkinsSupreme Court of Connecticut · 1913
- Hartford Fire Insurance v. BrownSupreme Court of Connecticut · 1973
- Anderson v. City of BridgeportSupreme Court of Connecticut · 1947
- City of Hartford v. Connecticut Co.Supreme Court of Connecticut · 1928
13 more not listed; retrieve them via the Exa API.