Walsh v. Jenks

This reservation, presented upon facts alleged and admitted in the pleadings, raises issues as to the interpretation and validity of certain statutes granting limited exemptions from the property tax to those who are or have been in the armed service of the United States or to their dependents. The plaintiff tax commissioner claims that these statutes are to be interpreted as restricted to those who are serving or have served as a portion of the quota assigned to this state. The best approach to the issue so raised is to give a history of tax exemptions of this nature which the General…