Cummings & Lockwood v. City of Stamford

Section 12-81 of the General Statutes, which is entitled “Exemptions,” states in subsection (32) that “Private libraries and hooks” shall be exempt from taxation. The sole issue before the court is whether the law library and hooks of the plaintiff, a private law firm, are subject to taxation by the city of Stamford within the intendment of the statute. There is no valuation issue involved.

Certain principles of statutory construction frequently and consistently expressed by the Supreme Court of this state are determinative of this appeal. *360A brief recitation of recent decisions which precisely…