Smith & Son, Inc. v. Town of Hartford

The plaintiff, a corporation, seeks to enjoin the defendants from collecting certain taxes assessed by the town of Hartford on the former’s grand list in that town in the years 1933 and 1934.

It is insisted by the plaintiff that such'taxes were illegally assessed because the quadrennial appraisal of 1930, which formed the basis of the real estate taxes here in question, was illegal and because the grand lists of 1933 and 1934 were illegal —all for the reasons and defects hereinafter discussed.

The chancellor, before whom the case was tried below, found that the defendant MacAulay, who was…