Monroe v. Town of New Canaan
Supreme Court of Connecticut
Assumpsit, to recover money paid as a tax, claimed to have been illegally assessed; brought to the Court of Common Pleas for Fairfield County, and tried to the jury, upon the general issue, before I)e Forest, J. Verdict for the plaintiff, and motion for a now trial by the defendants, for error in the charge of the court, and a like motion by the plaintiff for error in the exclusion of evidence. The case is fully stated in the opinion.
1Opinion of the CourtLoomis, J.
The plaintiff among other items seeks to recover from the town of New Canaan the amount of a tax paid by him, under protest, to the collector of taxes in that town, upon twenty shares of bank stock.
It is conceded that the stock was at the time legally subject to taxation against the plaintiff, and that ho was liable to pay the same, if the form of assessment was sufficient.
The plaintiff, in his list as presented to the assessors, wholly omitted the item in question; and the assessors afterwards, having received notice from the cashier of the New Canaan *310National Bank that twenty shares of its…
2Cases cited4 opinions
- Salmon v. RichardsonSupreme Court of Connecticut · 1862
- Goddard v. Town of SeymourSupreme Court of Connecticut · 1862
- Adam v. town of LitchfieldSupreme Court of Connecticut · 1834
- Whittelsey v. Town of ClintonSupreme Court of Connecticut · 1840
3Cited by10 opinions
- City & County of San Francisco v. FloodCalifornia Supreme Court · 1884
- City & County of San Francisco v. PennieCalifornia Supreme Court · 1892
- Conzelman v. City of BristolSupreme Court of Connecticut · 1936
- Lake City Electric Light Co. v. McCrarySupreme Court of Iowa · 1906
- Clark v. MaherMontana Supreme Court · 1906
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