Baker v. Town of W. Hartford

• Citation: 89 Conn. 394,94 A. 283
• Court: Supreme Court of Connecticut
• Decision Date: 10 June 1915
• Parties: BAKER v. TOWN OF WEST HARTFORD.

94 A. 283

89 Conn. 394

BAKER

v. TOWN OF WEST HARTFORD.

Supreme Court of Errors of Connecticut.

June 10, 1915.

Appeal from Superior Court, Hartford County; Edwin B. Gager, Judge.

Application by Isaiah Baker, Jr., to review a rule of the Board of Relief of the Town of West Hartford, refusing to exempt land owned by the plaintiff from taxation. From a judgment of the superior court for the plaintiff, the Town appeals. Affirmed.

The land in question consisted of 18.2 acres situated at the southwest corner of Asylum avenue and Steele road in the town of West Hartford. In 1911 there was a controversy between Baker and the assessors of West Hartford with reference to the value which should be placed on this land. In February, 1912, the plaintiff addressed to the board of relief of the town of West Hartford a letter, which in part stated that:

"I have not decided to plant this land if the assessment is reduced to the figures I have given in and which I believe to be fair under the existing conditions."

No reduction was made. In April, 1912, the plaintiff made a contract with C. A. Metzger and the Mt. Carmel Forestry & Nursery Company for the planting of pine trees on the above tract. This planting was to be made in the spring of 1912. In the spring of 1912 Metzger and the Forestry & Nursery Company planted upon this property 22,700 pine and 2,800 ash trees. These trees were forest trees, and were three year old transplants. They were proper for use in a tree plantation. They were planted at a distance of not more than six feet apart and in a proper manner. In June, 1912, the plaintiff made an application to the state forester, in accordance with the provisions of chapter 205 of the Public Acts of 1911, asking him to examine his plantation. Baker also claimed an exemption from taxation of land under the provisions of this act, and asked the state forester to issue to him a certificate to that effect. The state forester examined this plantation early in September, 1912. After a correspondence with the plaintiff and a conference with the Attorney General, the state forester approved the manner in which the trees had been planted, and found that the same complied with the requirements of the Public Act of 1911, and on October 14, 1912, issued to the plaintiff, as owner thereof, a certificate of exemption. In October, 1912, the plaintiff presented this certificate of exemption to the assessors of the town of West Hartford. In the spring of 1913 a considerable number of these trees had died. The plaintiff caused the dead trees to be replaced by living trees. No replanting on this tract has been made since the spring of 1913. After the trees were so replaced in the spring of 1913 the living trees on this tract numbered about 1,400 to the acre, and were planted not more than six feet apart in a proper manner. During the summer of 1913 there was a severe drought, and many of the trees died. The winter of 1913 and 1914 was also severe, resulting in the destruction of some of the trees. On October 1, 1913, there were as many trees living and in good condition as could reasonably be expected in view of the weather conditions which had prevailed during the summer of 1913. They numbered not less than 900 to the acre, and were quite evenly distributed. The plaintiff up to the winter of 1913 and 1914 had done everything in his power to maintain a first-class tree plantation on his land. The trees were the kind approved by the state forester and other expert foresters. They were planted in the number and in the manner approved by the state forester and other expert foresters, for the purpose of making a first-class tree plantation. The heavy loss of trees in the spring and summer of 1913 was due entirely to the unprecedented weather conditions. Prior to the planting in 1912 the plaintiff had used the land for a pasture lot. Since the original planting in 1912 he has not used this land for any purpose except for the purpose of growing a tree plantation thereon. None of these trees were six feet high. This land was worth more than $25 per acre. The board of assessors of the town of West Hartford assessed this property on its list for October 1, 1913, in the sum of $4,500. It was valued by the plaintiff at about $2,700. This land is not, at the present time and under the present conditions, salable for building purposes. Neither had it any substantial value for agricultural or other purposes. The land in question averages good for a tree plantation for a tract of its size. The trees planted were well adapted for the purpose for which they were used.

Upon the foregoing facts the court found the plaintiff had complied with the requirements of chapter 205 of the Acts of 1911; that on or before October 1, 1913, he had made no change whatever in the use of the land described in the certificate of exemption, and has since made no change in said use, and on October 1, 1913, this land was exempt from taxation under the provisions of the statute of 1911.

Stewart N. Dunning, of Hartford, for appellant. Ralph O. Wells, of Hartford, for appellee.

RORABACK, J. (after stating the facts as above). Numerous reasons of appeal are assigned as errors in finding certain facts and in refusing to find other facts. The evidence is before us under section 797 of the General Statutes. But two or three of these assignments were pursued in argument. None of them merit discussion; therefore the claim's made for a correction are denied.

The defendant, in one of its Teasons of appeal, claims that chapter 205 of the Public Acts of 1911 is unconstitutional, as it provides a special privilege. In connection with this claim it is also urged that this act is against public policy, as there is no corresponding public benefit. This in part provides that:

"Any tract of land, consisting of one acre or more, hereafter planted with forest trees, in the proportion of not less than twelve hundred trees to the acre, and such planting having been approved by the state forester as hereinafter provided, and such tract being continued as a tree plantation, shall be exempt from all taxation, from and after the second day of October next following such planting, during the continuance of such tract as a wood or timber lot; provided,...