Roberts v. Automobile Insurance
Supreme Court of Connecticut
Action to recover a tax of one per centum upon the market value of the capital stock of the defendant corporation, brought to and reserved by the Superior Court in Hartford County, Gager, /., upon the plaintiff’s demurrer to the defendant’s answer, for the advice of this court.
1Opinion of the CourtThayer, J.
The defendant company belongs to the class of corporations whose stock is not exempt from taxation and, as it has no real estate in this State, is liable, under General Statutes, § 2331, as amended by chapter 54 of the Public Acts of 1905, p. 282, to pay to the treasurer of the State a tax of one per cent on the market value of each share of its stock, such value to be determined by the board of equalization in accordance with § 2332 of the General Statutes.
The complaint alleges that on October 15th, 1913, the defendant, in compliance with the statute, duly filed with the tax commissioner a…
2Cases cited13 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Home Savings Bank v. City of Des MoinesSupreme Court of the United States · 1907
- State v. Travelers InsuranceSupreme Court of Connecticut · 1900
- State v. Travelers InsuranceSupreme Court of Connecticut · 1898
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3Cited by4 opinions
- In re GuerreroCalifornia Supreme Court · 1886
- Shippee v. Riverside Trust Co.Supreme Court of Connecticut · 1931
- Equitable Fire & Marine Insurance v. DunhamSupreme Court of Connecticut · 1931
- Stevenson v. MetskerSupreme Court of Kansas · 1930