Batterson Appeal From Board of Relief
Supreme Court of Connecticut
Application in the nature of an appeal from the doings of the board of relief of the city and town of Hartford, taken to the Superior Court in Hartford County and tried to the court, Thayer, J.; facts found and judgment rendered in favor of the city and town, and appeal by the tax-payers for alleged errors in the rulings of the court. The case is sufficiently stated in the opinion.
1Opinion of the CourtHamebsley, J.
This is an appeal by certain shareholders of the Travelers Insurance Company, alleging a grievance in the valuation of their stock for taxation. Its disposition is in the main controlled by the decision in the preceding appeal of Dennis et al. There are, however, some claims peculiar to this case.
The principal one is that the mode of ascertaining the sum to be deducted from the market value of stock in pursuance of § 3836 of the General Statutes, which was sanctioned by this court in Batterson v. Hartford, 50 Conn. 558, 562, is incorrect, and that the true inode is to deduct from the market…
2Cases cited1 opinion
- Batterson v. Town of HartfordSupreme Court of Connecticut · 1883
3Cited by4 opinions
- Bishop v. CoppSupreme Court of Connecticut · 1921
- Barrett Appeal From Board of ReliefSupreme Court of Connecticut · 1902
- Cutler's Appeal From Board of ReliefSupreme Court of Connecticut · 1901
- Middletown National Bank v. Town of MiddletownSupreme Court of Connecticut · 1902