Middletown & P. Bridge Co. v. Town of Middletown

• Decision Date: 11 November 1904
• Citation: 77 Conn. 314,59 A. 34
• Court: Connecticut Supreme Court
• Parties: MIDDLETOWN & P. BRIDGE CO. v. TOWN OF MIDDLETOWN.

59 A. 34

77 Conn. 314

MIDDLETOWN & P. BRIDGE CO.

v. TOWN OF MIDDLETOWN.

Supreme Court of Errors of Connecticut.

Nov. 11, 1904.

Appeal from Superior Court, Middlesex County; Milton A. Shumway, Judge.

Action by the Middletown & Portland Bridge Company against the town of Middletown. From a judgment for defendant, plaintiff appeals. Reversed.

The plaintiff is a bridge company that, in pursuance of a charter granted by the state, has built and maintains a toll bridge across the Connecticut river, connecting the town of Middletown on the west side of the river with the town of Portland on its east side. The boundary line between Middletown and Portland is the high-water line on the Portland side of the river. The Middletown assessors made out a list for the plaintiff company, and set in the list, and assessed as real estate situated in Middletown, its "bridge property." Upon appeal to the board of relief this assessment was in part confirmed, whereupon the plaintiff brought this action claiming the assessment to be illegal and praying appropriate relief. The defendant demurred to the complaint, because "the said bridge property is real estate, and is subject to taxation under section 2331 of the General Statutes of Connecticut of 1902." The only reason of appeal assigned is the alleged error of the trial court in sustaining the demurrer for the reason stated.

M. Eugene Culver, for appellant.

Daniel J. Donahoe, for appellee.

HAMERSLEY, J. (after stating the facts). There is no provision in the General Statutes of 1902 for the listing, assessing, and taxing of property owned by a stock corporation, except the special provisions contained (1) in section 2328, which provides for the listing, assessing, and taxing of all property owned by corporations whose stock is not liable to taxation in the same manner as the property of individuals; (2) in section 2331, which provides for the taxation of the corporations named therein, including bridge companies; (3) in sections 2422-2465, which provide for certain special taxes on the corporations therein named. The property of the plaintiff listed by the assessors of the defendant town is therefore illegally listed and assessed, unless authorized by the provisions of section 2331. That section includes by reference section 2332, and, reduced to its essential provisions as affecting the property of the plaintiff, may be stated thus: The secretary of every bridge company whose stock is not exempt from taxation shall annually in October file with the tax commissioner a statement showing the number of its shares and the market value thereof on October 1st. During the months of October, November, and December of each year the Board of Equalization shall determine the market value of the shares of each of said corporations as of the 1st day of October, and on the 31st day of December notify the tax commissioner and each of said corporations of the taxable value of the shares thus determined. On the last day of the following February each of said corporations shall collect from its stockholders and pay to the State Treasurer a tax of 1 per cent. on the market value of each share of its stock as thus determined, less the amount of taxes paid by such corporation upon its real estate in Connecticut during the preceding year, all of which real estate shall be assessed and taxed in the town in...