Legal Opinion

Atwater v. O'Reilly

Supreme Court of Connecticut

Decided December 18, 1908PublishedCited by 12 opinions

Complaint by a tax collector alleging the nonpayment of certain military commutation taxes, brought to and tried by the City Court of Meriden (Frank S. Fay, J.), which adjudged the defendant guilty and sentenced him to jail until the taxes and costs were paid, from which judgment the defendant appealed.

1Opinion of the CourtHall, J.

Section 2395 of the General Statutes, as amended by chapter 50 of the Public Acts of 1907, provides that “when any person shall neglect or refuse to pay any poll or military tax assessed against him, after payment of the same shall have been legally demanded, the tax collector of the town to which said tax is due, and who is authorized to collect said tax, may, at any time within three years after said tax shall become due, prefer his complaint to any justice of the peace residing in said town, or to any city, town, or borough court established within said town, alleging the nonpayment of…

2Cases cited3 opinions

  1. State v. MainSupreme Court of Connecticut · 1897
  2. State v. FylerSupreme Court of Connecticut · 1880
  3. Hart v. TiernanSupreme Court of Connecticut · 1890

3Cited by12 opinions

  1. State v. LenihanSupreme Court of Connecticut · 1964
  2. Hellman v. KarpSupreme Court of Connecticut · 1919
  3. Bridgeport Brass Co. v. DrewSupreme Court of Connecticut · 1925
  4. Comley, State's Attorney, Ex Rel. Brown v. LawlorSupreme Court of Connecticut · 1934
  5. Wofsey v. New York & Stamford Railway Co.Supreme Court of Connecticut · 1927

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