Middletown National Bank v. Town of Middletown
Supreme Court of Connecticut
Action in the nature of an appeal from the doings of the board of relief of Middletown in refusing to erase from the tax list of said town the bank building of the plaintiff, brought to the Superior Court in Middlesex County where a demurrer to a portion of the answer was sustained {Prentice, J.'), and the cause was afterwards tried to the court, Thayer, J. ; facts found and judgment rendered for the plaintiff, and appeal by the defendant for alleged error in the conclusion…
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Action in the nature of an appeal from the doings of the board of relief of Middletown in refusing to erase from the tax list of said town the bank building of the plaintiff, brought to the Superior Court in Middlesex County where a demurrer to a portion of the answer was sustained {Prentice, J.'), and the cause was afterwards tried to the court, Thayer, J. ; facts found and judgment rendered for the plaintiff, and appeal by the defendant for alleged error in the conclusion of the court. The plaintiff, a National Banking Association located in Middletown, is the owner of a banking-house used…
1Opinion of the CourtHamersley, J.
The mode of assessment and valuation of property for the purpose of taxing individuals differs from that for the purpose of taxing certain corporations; and some classes of corporations are taxed in a manner differing from that used in taxing other classes. The State may make such discriminations without violating constitutional limitations upon the exercise of the legislative power. State v. Travelers Ins. Co., 78 Conn. 255, 266. Section 3832 of the General Statutes defines the corporations that shall be taxed in the same manner as individuals, according to the property owned by them, and…
2Cases cited2 opinions
- Gould v. GouldSupreme Court of Connecticut · 1905
- Batterson Appeal From Board of ReliefSupreme Court of Connecticut · 1899