Dunnell Manufacturing Co. v. Newell
Supreme Court of Rhode Island
Assumpsit. Heard by the court on an agreed statement of facts. This action was brought to recover the taxes upon personal property assessed by the town of Pawtucket, in the years 1881, 1882,1883, and 1884, upon the plaintiff and paid by it. The assessment rolls of the town of Pawtucket for these years show a tax assessed against the plaintiff on several separately specified tracts of real estate, and then simply “ personal valuation, 170,000; personal tax, 2,266.66.” Pub.
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Assumpsit. Heard by the court on an agreed statement of facts. This action was brought to recover the taxes upon personal property assessed by the town of Pawtucket, in the years 1881, 1882,1883, and 1884, upon the plaintiff and paid by it. The assessment rolls of the town of Pawtucket for these years show a tax assessed against the plaintiff on several separately specified tracts of real estate, and then simply “ personal valuation, 170,000; personal tax, 2,266.66.” Pub. Stat. R. I. cap. 42, §§ 10, 11, provide: — “Sect. 10. ■ Personal property, for the purposes of taxation, shall be deemed…
1Opinion of the CourtDueeee, C. J.
The first question is whether the assessments on the personal estate of the plaintiff corporation, mentioned in the agreed statement, were valid. The corporation contends that the assessments were invalid because it was not taxable for personal estate generally, but only for machinery. Our statutes relating to taxation do not in terms limit the taxation of the personal estate- of manufacturing corporations to machinery ; but they provide for the taxation of corporate shares to the owners unless the corporation is taxed for an amount equal to the full value of its property. Pub. Stat. R. I.…
2Cases cited6 opinions
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Goddard v. Town of SeymourSupreme Court of Connecticut · 1862
- Monroe v. Town of New CanaanSupreme Court of Connecticut · 1876
- Whittelsey v. Town of ClintonSupreme Court of Connecticut · 1840
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