State v. United Electric Light & Water Co.
Supreme Court of Connecticut
Applications to determine the amount of the tax due from the respective defendants under the provisions of chapter 292 of the Public Acts of 1915, and for an order for its payment, brought to and reserved by the Superior Court in Hartford County, Tuttle, J., upon demurrer to the answer in each case, for the advice of this court.
Read the full summary
Applications to determine the amount of the tax due from the respective defendants under the provisions of chapter 292 of the Public Acts of 1915, and for an order for its payment, brought to and reserved by the Superior Court in Hartford County, Tuttle, J., upon demurrer to the answer in each case, for the advice of this court. The taxes in question were laid pursuant to Part II of chapter 292 of the Public Acts of 1915, p. 2132. The portions of the statute bearing upon the questions involved in the decision are printed in the footnote. The defendants are corporations of this State, the…
1Opinion of the CourtThayer, J.
The questions reserved in each of the two cases whose captions appear above depend upon the construction which is to be placed upon Part II of chapter 292 of the Public Acts of 1915. The cases have been argued together and this opinion will apply to both.
Chapter 292 of the Public Acts of 1915 lays a State tax upon various corporations and companies operating within the State. Part one relates to railroad and street-railway corporations; part two to certain water, gas, electric and power companies; part three to stock insurance corporations; and part four to miscellaneous corporations. The…
2Cases cited1 opinion
- Smith v. Bates Machine Co.Illinois Supreme Court · 1899
3Cited by14 opinions
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- Bekins Van Lines, Inc. v. JohnsonCalifornia Supreme Court · 1942
- Pacific Telephone & Telegraph Co. v. City of SeattleWashington Supreme Court · 1933
- Hartford Electric Light Co. v. McLaughlinSupreme Court of Connecticut · 1944
9 more not listed; retrieve them via the Exa API.