Kirtland v. Hotchkiss
Supreme Court of Connecticut
Petition for an injunction against the levy of certain tax warrants upon the real estate of the petitioner and the collection of certain taxes from his property; brought to the Superior Court in Litchfield County. The respondent was tax collector of the town of Woodbury in Litchfield County, in which town the petitioner resided at the time his property was assessed and the taxes in question laid.
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Petition for an injunction against the levy of certain tax warrants upon the real estate of the petitioner and the collection of certain taxes from his property; brought to the Superior Court in Litchfield County. The respondent was tax collector of the town of Woodbury in Litchfield County, in which town the petitioner resided at the time his property was assessed and the taxes in question laid. The property taxed, so far as the taxes were claimed to be illegal,' was an amount invested in bonds in the city of Chicago in the state of Illinois, secured on real estate in that city by deeds of…
1Opinion of the CourtCarpenter, J.
The question for our consideration in this case may be stated thus: Is a citizen of this state liable to pay taxes on money loaned out of the state ? The question resolves itself into two inquiries; first, does the statute require money so loaned to be taxed? second, has the legislature power to tax it?
Concerning the first question little need be said. The statute in force when the taxes under consideration were levied, is as follows: “Personal property, in this state or elsewhere, not expressly exempted by this act, shall be deemed, for the purposes of taxation, to include all moneys,…
2Cases cited12 opinions
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