Mad River Co. v. Town of Wolcott
Decision Date | 15 May 1951 |
Citation | 137 Conn. 680,81 A.2d 119 |
Court | Connecticut Supreme Court |
Parties | MAD RIVER CO. v. TOWN OF WOLCOTT. SCOVILL MFG. CO. v. TOWN OF WOLCOTT. Supreme Court of Errors of Connecticut |
Mark L. Sperry, 2d, and Heminway Merriman, Waterbury, for plaintiff in each case.
John J. Mezzanotte, David Leib and William L. Hadden, all of New Haven, for defendant.
Before BROWN, C. J., and JENNINGS, BALDWIN, INGLIS and ALCORN, * JJ.
These two cases are appeals from the board of tax review of the defendant town of Wolcott to the Court of Common Pleas, which reserved them for advice upon the questions appearing in the footnote. 1 Briefly stated, the questions ask whether certain dams owned by the plaintiffs and located in the defendant town are taxable there or in the city of Waterbury. The cases were argued, and will be considered, together.
The stipulated facts may be summarized as follows. The plaintiffs gave to the assessors of the defendant town lists of the taxable property owned by them on October 1, 1948, but did not include the dams, claiming that they were not taxable in Wolcott. The assessors, over objection, added them to the list of property taxable to the plaintiffs. The plaintiff Scovill Manufacturing Company has its principal manufacturing plant in Waterbury. The plaintiff Mad River Company, also of Waterbury, is a corporation organized for the purpose of improving and maintaining the water power on the Mad River. Any riparian owner on that stream may become a stockholder or may use the water without being a stockholder in the company. The stock is severally owned by the plaintiff Scovill Manufacturing Company, the Mattatuck Manufacturing Company, the Waterbury Companies, Inc., and the American Brass Company. They operate manufacturing plants in Waterbury. Each of the plaintiffs owns two parcels of land in the defendant town through which the Mad River flows. Each maintains, on its parcels, its dams and the ponds of water which they impound. The water so stored is released from time to time into the Mad River and flows down that stream into Waterbury, where it is used by the manufacturing companies named above to generate electric power, to make steam, for fire protection and sanitary purposes and for general manufacturing uses only. None of the power generated and none of the water impounded are sold. The water is not suitable for drinking or bathing. That which is not consumed is discharged into the Naugatuck River. The plaintiff Scovill Manufacturing Company controls the maintenance and operation of the dams and initially bears the expense involved. The plaintiff Mad River Company pays its proportionate part thereof and assesses that amount against its stockholders.
Section 367c of the 1935 Cumulative Supplement and § 1159 of the Revision of 1930, Rev.1949, §§ 1756, 1757, which are quoted in full in the footnote, 2 provide that water power created by works wholly located in the same town in which the power is appropriated and used shall, if used by its owner, be assessed and set in the tax list to the owner as incidental to the machinery operated by it and not separately as distinct property; and that when water power is appropriated and used in any other town than that in which the dam, reservoir or pond is located, the land occupied by these works and by the increased flowage shall be assessed and taxed as improved farming land in that town, but the power created thereby shall be assessed and set in the list in the town in which it is used and appropriated as incidental to the machinery operated by it, and not separately as distinct property.
These statutes had their genesis in 1869. Public Acts 1869, c. 131. Their apparent purpose was to furnish a uniform and understandable method of taxing water power and the works that create it. The first case to come to this court calling for a construction of the statutes was Quinebaug Reservoir Co. v. Town of Union, 73 Conn. 294, 47 A. 328. We there held 73 Conn. at p. 298, 47 A. at page 329, that they did not apply to a situation where power was created by a reservoir and dam within the state but was used outside. The rule established by this decision was later incorporated into Public Acts 1915, c. 194, Rev.1930, § 1160, Rev.1949, § 1758. We held later, in Town of East Granby v. Hartford Electric Light Co., 76 Conn. 169, 173, 56 A. 514, that where a dam and reservoir lay in two towns, the water power was taxable in the town where the power plant was located. See also Hazard Powder Co. v. Town of Enfield, 80 Conn. 486, 488, 69 A. 16. Those who drafted and enacted the original act could hardly have foreseen the modern hydroelectric generating plant with its great dams and powerhouses, the transmission lines of which carry electric current long distances in a wide network extending over the state. When the assessors of the town of Oxford, in 1924, set in the tax list of their town part of the dam extending across the Housatonic River from Oxford to a power plant in Monroe, together with the towers, cables and other tangible property, all owned and used by the Connecticut Light and Power Company for the transmission of electric power and located in Oxford, the company appealed. Connecticut Light & Power Co. v. Town of Oxford, 101 Conn. 383, 126 A. 1. We there said 101 Conn. at p. 393, 126 A. at page 4, with reference to General Statutes, Rev.1918, §§ 1218, 1219, the statutes presently under consideration: The towers, cables, and other property were held to be personal property likewise incidental to the plant and taxable at the situs of the plant. See Preston v. Norwich Compressed Air Power Co., 83 Conn. 561, 566, 78 A. 312.
Following the decision in Connecticut Light & Power Co. v. Oxford, supra, the General Assembly in 1931 enacted a statute, § 366c of the 1935 Cumulative Supplement, Rev.1949, § 1759, which reads as follows:
The plaintiffs contend that this statute applies only to public utility companies and therefore does not change the prior existing law with respect to the properties of these plaintiffs. The defendant argues that it amends § 1159 of the Revision of 1930, Rev.1949, § 1757, to the extent that it makes the dams taxable in the defendant town. The settlement of this issue requires a construction of § 366c to determine the legislative intent expressed by it. That intent is to be sought first in the language used in the text of the act, and if that is unambiguous there is no occasion to resort to other aids of interpretation. Swits v. Swits, 81 Conn. 598, 599, 71 A. 782; Parsons v. Town of Wethersfield, 135 Conn. 24, 28, 60 A.2d 771, 4 A.L.R.2d 330; Connecticut Light & Power Co. v. Walsh, 134 Conn. 295, 301, 57 A.2d 128, 1 A.L.R.2d 453. Legislative intent in a case of this kind is to be found not in what the legislature meant to say but in the meaning of what it did say. State ex rel. Board of Education v. D'Aulisa, 133 Conn. 414, 422, 52 A.2d 636; State v. Bello, 133 Conn. 600, 604, 53 A.2d 381; Connelly v. City of Bridgeport, 104 Conn. 238, 249, 132 A. 690; Lee Bros. Furniture Co. v. Cram, 63 Conn. 433, 438, 28 A. 540. The statute applies to real and tangible personal property owned by 'any company, as 'company' is defined' in § 1087 of the Revision of 1930, Rev.1949, § 1678. The definition referred to includes It is broad and all-inclusive. Its expressed intent to be so is evidenced by the fact that it contains language generally inclusive in its import and then proceeds specifically to except railroad, street railway, express,...
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...cannot speculate upon any supposed intention not appropriately expressed in the language of the act itself.' Mad River Co. v. Wolcott, 137 Conn. 680, 688, 81 A.2d 119, 122; Loew v. Falsey, 144 Conn. 67, 72, 127 A.2d 67. We do not determine the intent of the legislature by what it meant to s......
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