Middletown & Portland Bridge Co. 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, brought to the Superior Court in Middlesex County where a demurrer to the complaint was sustained (Shumway, <■/.) and judgment rendered for the defendant, from which the plaintiff appealed.
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Action in the nature of an appeal from the doings of the board of relief of Middletown, brought to the Superior Court in Middlesex County where a demurrer to the complaint was sustained (Shumway, <■/.) and judgment rendered for the defendant, from which the plaintiff appealed. The plaintiff is a bridge company, and in pursuance of a charter granted by the State has built and maintains a toll-bridge across the Connecticut River connecting the town of Middletown on the -west side of the river with the town of Portland on its east side. The boundary line between Middletown and Portland is the…
1Opinion of the CourtHamersley, J.
There is no provision in the General Statutes for the listing, assessing and taxing of property owned by a stock corporation, except the special provisions contained (1) in § 2328, which provides for the listing, assessing and taxing of all property owned by corporations whose stock is not liable to taxation, in the same manner as the property of individuals ; (2) in § 2331, which provides for the taxation of the corporations named therein, including bridge companies; (3) in §§ 2422-2465, which provide for certain special taxes on the corporations therein named. The property of the plaintiff…
2Cited by3 opinions
- Hartford Electric Light Co. v. Town of WethersfieldSupreme Court of Connecticut · 1973
- Barnes v. P. D. Manufacturing Co., Inc.Supreme Court of New Jersey · 1936
- Field v. Guilford Water Co.Supreme Court of Connecticut · 1906