City of Springfield v. Fredricks

STOCKARD, Commissioner.

The City of Springfield, a municipal corporation, brought this action in two counts; Count I for the return of taxes paid under protest, and Count II for the cancellation of a penalty for the late payment of the tax.

Springfield owns, and operates by use of a Board of Public Utilities, all of its utilities, including electric, gas, water, and transportation services. The Board procures insurance on substantially all facets of its operations, in some instances directly from the insurers and in some instances through brokers. Neither group does business in the State of…