Ives v. Town of Goshen

• Court: Connecticut Supreme Court
• Writing for the Court: TORRANCE, J.
• Citation: Ives v. Town of Goshen, 63 Conn. 79, 26 A. 845 (Conn. 1893)
• Decision Date: 30 April 1893
• Parties: IVES v. TOWN OF GOSHEN.

26 A. 845

63 Conn. 79

IVES

v. TOWN OF GOSHEN.

Supreme Court of Errors of Connecticut.

April, 1893.

Appeal from superior court, Hartford county.

Complaint of Fessenden Ives on appeal from the board of relief of the town of Goshen for a reduction in taxation. From a finding against him, complainant appeals. Affirmed.

J. T. Hubbard, for appellant.

A. D. Warner and W. S. Judd, for appellee.

TORRANCE, J. Ives took an appeal from the doings of the board of relief of the town of Goshen to the superior court, claiming to be aggrieved by the refusal of the board to reduce the assessment upon his real estate. In his complaint he alleges, in substance, that the assessments were excessive, and beyond the fair market value of the property, and this is the only grievance of which he complains. The only relief he asks for is to have his own property assessed at its fair market value, as the law prescribes. He does not allege a disproportionate assessment of his property as compared with that of others, but only an assessment of it in excess of the statutory limit. He does not allege that the property of other taxpayers in the town has been assessed too low, but only that his own has been assessed too high. Whether it had been assessed in excess of its fair market value was the only issue which by his pleadings he asked the town to meet or the court to try. After a full hearing the court below found that issue against him. It found that his property had not been assessed in excess of its fair market value, but had been properly assessed at that value. Furthermore, It appears that this fact was found upon proper evidence, and that no error intervened in the trial which affects this finding. The appellant does not allege nor claim any such error, nor does he seek to impugn the validity of this part of the finding in any way. Indeed, his claimed error is based upon the truth of the fact so found. Now, if the only issue which was before the court for trial has been thus validly and finally found against the appellant, it would seem as if that finding effectually disposed of his case. It conclusively shows that his sole grievance—his sole cause of action, so to speak—has no foundation whatever.

The appellant, however, does not admit that his sole grievance was an excessive assessment of his own property, or that this was the sole issue before the superior court. Before that court he claimed the right to show that the property of other taxpayers in the town was assessed below its fair market value; that this was a grievance which entitled him to some relief, and was one of the issues before the court for trial. The court, without objection, heard the evidence upon this point, and found certain facts therefrom; and it is upon a claim of the appellant, made upon this part of the finding, and overruled, that the present appeal is based. The facts so found are these, in substance: That the property of Ives was not assessed unequally, as compared with the property of other landholders in general that no real estate in Goshen was assessed higher than its true and just value; that in some instances the real estate of other persons had been assessed below its just and true value; and that, compared with such assessments, the real estate of Ives was assessed unequally, and too high. The court also found "that, there was no intentional discrimination against the appellant by the assessors or board of relief in regard to the assessment of his property, compared with any other real...