City of Winooski v. John Companion Et Ux

• Decision Date: 28 October 1932
• Parties: CITY OF WINOOSKI v. JOHN COMPANION ET UX
• Court: Vermont Supreme Court

162 A. 795

105 Vt. 1

CITY OF WINOOSKI v. JOHN COMPANION ET UX

Supreme Court of Vermont

October 28, 1932

May Term, 1932.

Taxation---Construction of Exempting Statute---Intention of Legislature---G. L 691.

1. Statute granting exemption from taxation must be construed strictissimi juris.

2. In construing statute, intention of Legislature must be ascertained and carried into effect.

3. It is general rule of construction that, when Legislature amends law, it intends to change law, contrary not appearing.

4. G L. 691, providing that certain buildings erected after specified date, used and occupied exclusively as home, might be exempted from taxation for limited time, if town wherein they are located so votes, held not to apply to building erected for occupancy by tenants before enactment of Acts 1929, No. 19, in amendment thereof, wherein exemption is made to apply to certain dwelling-houses erected after specified date, whether for sale or rent.

ACTION OF CONTRACT under G. L. 917-918 for collection of taxes. Pleas, general issue, and special plea as to claimed exemption. Replication, and demurrer to replication. Trial by Winooski city court on such demurrer. Jed P. Ladd, Acting City Judge, presiding. The demurrer was sustained, judgment entered for the defendant, and plaintiff excepted. The opinion states the case.

Judgment reversed, and case remanded.

H A. Bailey for the plaintiff.

J. A. McNamara for the defendant.

Present: POWERS, C. J., SLACK, MOULTON, THOMPSON, and GRAHAM, JJ.

OPINION

POWERS

This action is brought to recover taxes alleged to be due on a certain piece of real estate in the plaintiff city. The pleadings terminated in a demurrer to what would be at common law the plaintiff's replication. This demurrer was sustained, and the plaintiff excepted.

The merits of the controversy depend upon the meaning of G. L 691, which provides that certain buildings erected after June 1, 1922, used and occupied exclusively as a home, may be exempted from taxation for a limited time if the town wherein they are located so votes. The building here involved was erected for occupancy, not by the owner, but by tenants to whom it was to be rented for dwelling purposes. In all other respects, it meets the requirements of the statute.

It is a well-known rule that statutes of exemption from taxation are to be construed strictissimi juris, 26 R. C. L 313, and no claim therefor can be sustained unless it comes within the letter or necessary scope of the exempting statute. Sheldon v. Sheldon Poor Farm Assn., 100 Vt. 122, 130, 135 A. 492, and cases cited. Nevertheless it is the intention of the Legislature that must be ascertained and carried into effect. And it must be borne in mind that it is the property that is...