TEL 833-3..
«Ans.»- ,U-s.§ .-
" to the list
. r t: he plaintiff used for
myeir purposes; «The 910mm“
claims that this was improper.. in
Most. Hartford vs. Board of Waterf
._Oorumissiousrs, i“ on, supra, wand
‘ti‘sllo slur ripen m prowl
corporation and u d by it for tater.
voir purposes was t liable. is) assass-
ment ‘i’q‘r taxes in (it snow-- servo
where the find was located t’f‘his
"would be decisive of its caution in
the. pmntras favor. had there been
no subsequent legislation to affect the
matter. list after that decision was
rendered an act was passed, now Sec-
tion 2321 of the general statutes. which
provides that land so owned. used and
situated shall be set‘in the list for
taxation In the townwbere it is sit-
uated at a valuation which would be
fair for such land it used for agricul-
tural purposes, unless the inhabitants
of the town whers'tbs land is situated
hole the right to use and actually do
use the 'water supply from such retr-
ervoir upon the same terms and condi-
tions as the inhabitants of the munic-
ipnlity which owns the reservoir, in
which case the land is exempt from
taxation. it appears from the state-
ment that the defendant‘s inhabitants
,riu another ., d.VV ”at V will b
they wore lfn - the‘preseut case
morphed offl“ yiwhtch were as-
full tinuous trunk
line some miles. in length. extending
the allatlf' Fa reservoir to its cor-
it The}; were a part of
“3?th y we; furnishing its, in-
habttirits Wghitt it is not to be
presumed % ”portraiture pipes
should Moorish“ a of the‘ realty and
statute; in flit-mp, mikes no reference
to M pipes. it refers sorely to land.
We think that ittdo'ss pot intend that
the municipality which owns such
pipes shall be usessed therefor or for
the casemenishnd rights of way in
which they are iochted. ‘if taxable un-
der the statute, his as real estate
according to the rule fixed by the cat.
that‘is, at a valuation which would
be fair for. the land if used for agri-
cultural purposes. The land in the
highways is not a subject of taxation.
The land of private owners thmughi
which pipes are‘lald is assessable
against the owners. it is not conceiv-
able that the legislature, had it in-
tended to make such pipes subject
to taxation, would have taxed them
as land or adopted such a rule of val
nation it taxed as personal property.
belong to the owners of the too. The ,
, said that he was glad that the presto
illl vi
W__l____~lii liliillilliilllil
l “in"; '1
connection! Man lattes fisca-
lion to Institute from
' than from Italians rt
, .
rWASHlNGTON, Dec 2i~ln maids!
a motion in the house, orderingsthe,
filtrtlngtof the rdport‘of the tort!
board, Mr. Underwood. chairman of
the committee on ways ‘ and means,
dent had followed "our" recommen-
dations for a sole ad valorem duty
on manufactures of wool” as the pro.
per method instead of the compound
duty which is now fixed by law. This
statement brought Representative Hill
to his fool, who '2said * ' IV‘
“At the very start i should lilte to
correct the gentleman ”0111 Alabama
in his declaration that the messhge of
the president confirms the Déifiicrptic
party in their satisfaction with their
former bin, for if he will turn to page
7 of the message he will read the fol
lows: ‘ t' ‘. ‘
""l‘hc tariff board VrepOrts that no
do not receive water upon the same
terms irrd‘ondibldd’s‘i'is the plaintiff's
inhabictants do and it is conceded by
the plaintiff that if the statute is valid
the addition to its list of the reservoir
s . .
I I l I I l I I I I I‘I I I I I'I'I I‘I I‘I'I I'I I‘I'I‘I'I‘I'IJ‘IZI I'I‘I‘I‘I'n‘s‘I‘a's'sfa‘u'nts‘a - -;I'- -‘
The purpose in view in the enfi'imemr‘equitablc method has been found to
seems apparent. Under existing law,} lcvv purely specific duties on woolens
“3 held in “9'" Hartford V5- Board 0' and worsted fabrics and that. except
land was justified; lint it claims th‘titi by a municipality was removed from? “any“;
Water CommllisloVnel'I supra land ing for a compensatory duti the rate
owned or taken for reservoir Dufliomsimuat be ad \irlnrcm oln such manu-
_ Eridanus COMPANY.
22 SOUTH MAIN ST.
..
V TIXITIOI 0F [Illll USED
at municipalities
l’i‘ilndtbflb‘ u.
com—first to
30'! .esuod moo1- -O—-3.M'-l get}?
:Moii oI-naeis .IWTQL . .hn.‘ r'
_Inlcipai pur-
1,0993:
New Cannaan.
Supreme Court of Errors,
Third Judicial District.
tr.‘ Bridgeport, O'ctobcf' Term, 1911
Action in t‘hé' nature of an appeal
from the board of relief of the town
of New Catraan’ for refusing to reduce
the amount'for which the plaintiff has
or
VV jieen assessed -_for taxation ‘by the 5s-
feessors b1 Ml“ iswnt' brought to the
superior. court for Falrtield county and
ifed, upon {in agreed statement of
MI' for the advice of this court
Statement of Facts. ~,
The essential part of the statement
of facts is as follows: in pursuance
of said provisions of the charter, and
because the necessities of said city and
others required the same, the plain-
tiff now owns. and for many years last
past, and on October 2, 1910. owned
and held in the town of New Colman
a'large quantity of land, with a dam
permanentlyalocated ‘tbercorr, used by
the plaintiff for reservoir purposes,
which reservoir is required for the
pupose of distributing writer to the irr-
habitable-of said city of Notwalk, and
other persons and corporations
‘Thedplaintiff also owns under ground
pipes necessary to convey and distrib-
ute said Water to said city of Norwalk,
.: and other, places, a portion of”strcb
pipes being situated in said town of
New Canaan, and permanently located
therein for the purposes aforesaid, of
,whiclt pipés located in' the town of
New Canaan 5,600 feet are located in
"the highways of the town and 9,900
feet are located in, upon or through
. the rights of way or “easements here-
, idaftér déscrlbed'. ' .
The underground pipes described in
paragraph thereof commence at the
I
roservolr, described in paragraph 4
. hereof, and up In. upon or through the
“easements or rights of way and the
highways referred to- in paragraphb
hereof to the city of N,orwalk in. one
. continuous trunk line.
A majority of the inhabitants resid-
[as along said lines of pipes have con-
. ected their premises therewith, and
fire drawing upon and using said water
apply by permission of the water
dsiohsrs of the plaintiff rcityJ
,~.- 1 thorized. to grant such permit.-
. rates charged' to these inhabi-
a Vet the defendant town who have
t! such permission and have in
onected with such water pipes.
using said water lire lifts" per
eater. than the rates charged
inhabitants of the plaintiff clty,’
fl stilt! rates are the same as those
to the inhabitants of the town
all mail: outside of the limits or the“
iitiif‘dit?" -" ‘
" ring the month of October, 19ml The rm which the ptsilittrt gave to
(plaintiff made outtand mowed
. , ,
scribed ‘by law, said list being as fol-
lows: "30 acres of land not used for
reservoir purposes. Said city is also
the owner of 33 acres of land on
which is a. dam and all of which is
used for reservoir purposes, and also
on us pipes 'snd mains. underground
used for the purpose of distributing
water to residents of Now Canon and
Norwalk. all of which together with
said 33 acres of land on which is a.
dam. are claimed to be exempt from
taxation and are not hereby returned
.for taxation". ,,
The assessors of and town of New
Canaan thereafter added to said list
its so resumed the following.
Darn located of reservoir ..... 81.» 000
the statute is invalid as discriminst-z the assessment list of the town where
. lug against municipalities owning res-; the land was situated. Such town thus
orvoirs in towns whose inhabitants became a loser by such taking. unless
have nol eqiui’l' rights with its Own Yor‘tits inhabitants had the use of the wet-
“Whlcli is the rule now. and was
the rule in the Dingle-y bill as well.
“The president adds:
“it is important to realize. draw
4
use the; water supply“ . _ '
The statute is not upon tb'ni hound
invalid. Taxes seldom bear equally
upon- all.
provision either expressed or implied
. that taxation shall be equal and uni-
form. mats vs. Travelers ins. CoVV. 70
Qunn. 593, 605.8t‘atd 9.9,.Trtr‘velsrs' ins.
Co. :73 Conn" 25h, _ it is or the
legislature to deters: e whdt propurfy
shall. as? used: ",'i‘h0_st.atute, in We?
tlon has selected a class of property
formerly exempt from taxation not]
made it subject to assessment. The
because other like propertyauliiect to!
different uses still remains exempt.
The property is held for public pass.
West Hartford vs. Board of Water
Commissioners, supra. The legisla-
tut-e might well continue the exemp-
rtlon as to such property when the irr-
TheVer is no constitutional;
' they shared in tire public use.
plaintiff's property comes within thei’l‘he assessmen't of the pipes
class The pitiluilif cannot complainimains in the highways and through ,urcssage does to the Democratic party
i
habitsnts of the taxing community re War for the purpose.
‘celve the some public baneflt from the: only easements nliic‘u. so far as thei bill and presumabh from th'p state-
or supply thus created. if they wereiever that mil fiat a9 valorcm ratt; on
given the use of the water supply nllonlslr'th fabrics can be made fairly and
the satire terms is the inhabitants of‘: effectively '
the municipality owning the reservoir, i'V "go the gentleman
it was wrong"
proper that towns not thus sharintr Mr. Underwooduntprr'upted to ask
in the public benefit should not lose if Mr. Hill did not agree that the‘rale
the tax ripen till! lands taken for thezon raw wool should be an ad valor-em
tbscrvolr. ‘it was the purpose of tbelrate. Mr. Hill replied; . ,
all! to rector! ‘thls exempted land to “That is not the autistic-.1 am
the assessmelif’llllt’of'snch towns. .it prepared to discuss that. i am in
was not the purpose expressed by thei favor of an ad valorem rate on wool
act’ to subtract the municipality owulndriu the grease (Appllfusc) i always
the land to day other or further tax “have been. But i are discussing the
nndjquesfion now of what the president' 3
is entirely
private property was improper ands , “Now 1 Will“ to so a little farther.
the board of relief should hare strick Last summer during the extra session.
so these items from the list Elite gentleman from Alabama, in re-
’l‘he statement of facts shows that spouse to an inquiry made by the gen.
mpg lines and mains through privatel tleman fro Maine. said that so far as
property were laid where the plaintiff he knew—«and i think that was correct
'hau acquired an easement or right of rwso far as be knew all protection was
These are the' absolutely eliminated from the cotton
reservoir which the, inhabitants of theicusa shows. the plaintiff mos-nod 'The
owning municipality 'do,‘ and provide same “land" thlvtline assessed twice
that where thé’ idlinhltants 'of the tax» if at all once 'ss pipes and mains and;
‘ lug carumunity do not receive sirrch once as easements and rights of way.
benefit the land held for reservoir pur t Easements such as rights of way and,
poses may be taxed at what wuuld'the right to conduct water bi pipes
be its fair valuation if need for agri ifrom or across thelanda ofnnother are
iinont of the report from the wool bill.
. "‘A little later. a tow weeks after,
he denounced the tariff board as a set
of clerks acting without authority of]
congress, and b) inference said the
president had no right to salt for the1
report of such an informal body lre'
Underground mains and pipes
, o 3.
located in New Cartoons... $40000 “mm“ “"m ‘° s L -.
Snld 840,000 being made up as fol-i Land “ M“"‘ y ‘W'
lows viz: l as to tire remaining items whic
Underground pipes through pri- lwere added to the plaintiff‘s list, the
' , lerred to. it is to be noticed that the
of city of Norwalk' .......... 1.000: assessors did not describe them its
—-————elllnd our asses them as land. The
840 000 statute authorised the listing only of
Easements and rights of way .28 ,000; ‘lnnd owned 01‘ taken b)‘ I municipal
28 acres of land used in con. corporation for the. purpose of creat-
nection with reservoir .4 1,120 lng or furnishing a supply of Water."
Tito assessors valued said land to etc. and provides in what manner its
turned as aforesaid. as follows: valuation shall be fixed. The Sin-y
3.3 acres of land not used for 1three acres were assessed at an oven
reservoir purposes 8 1 400 age value of forty dollars per acre. It
The city of Norwalk and its pre is clear that the dam, which is as-
decorum, the borough of Norwnlk,,st:sscd at fifteen thousand dollars and
prior to said first day of October, 1910,. the mains and pipes, which were its-
bnd acquired by deed from a grant; ’sessed at forty thousand dollars, can'-
number of persons perpetual ease-J Vnot have bee 1108808390 ‘5 land: 1'
month and rights of way in the lands, not the assessment W08 WI‘ODE and
belonsins to such persons “varsity; the board of relief should have cor-
to .:wit The right to itself and ltsircctedit
Underground pipes in property
.....
vale property ............ ”.825 000 'quostiou betwaen the parties has beeni
lnderground pipes in high whether they constitute ”land‘ ulthin~
ways .........,.'. ........ 14 000 the moaning of the statute above re-
ivultre of the nutrient estate.
not estates in land but mere Hrlghta fore new on the wool and cottoul
lucorpolenl bereditarnents. They giveiBChedlllea But the gentleman from
u no right of possession and occupanct Alabama has advanced from that po N
of the land by the owner of the fee .sltlon. A week I80 last Saturday
They may add value to the dominant “in! M a dinner bi' the Pennsylvania
estate to which they are attached sndimclfii-l' 1“ Nt’W “Wk. "16 gentleman
diminish to some small extent the uttered this language. Which
such that there is wet hope for hint: i
more iricorporeul rights are not ordi- “"l have said and say again on he i
usrily separately assessed. it is the M" Of all Democrats who have at3
tangible propor'tryI-which is subject to: “mm the lmfl‘efilt- 0f the People that:
assessment and taxation Unless thel” "‘9 tariff 1103M N‘DONS smoothing
taxing statute eilhei‘ “Neill? 0,. by »thst is reasonable. just and fair,
implication makes them taxable. they: W" “on! it
at, not to be included in the list. The "“1“ '9" ll ‘0 his discretion as to
purpoae of the statute here in ones- who “‘35 reasonable, Just and fair.'
tiorl‘. as We view it, precludes the as 3%!“ he mended nuothcr dinner?
sessment of such rights as land and ‘ *aturday plant and this is what.)
this item should have been strickga/ “9 9;“-
' n my Opinion, the dividing line
from the assessors' list.
The superior court is advised that the he”"9941 the positions at the two great
sixty-three acres of land described:
in the statement as owned by the
plaintiff are liable-to taxation in the
delendunttown ‘ut’ what would be its
fair valuation for agricultural purpos-
tho tariff rates balance the differeocoi
an allowance for the, «difference in
freight rates, the tariff must be com- l
ill:
shows ' ,
H
WGi’
gr
I!‘
I."
in cost at home and abroad. includingr ' ‘
or» n it apart cupping.”
. V insulating mar.
.0
a
t‘-
‘:Any man or woman . .1 ; 1 VV
that can give any knowledge, or,
tell any tidings, of an old, play
very old gray-bearded gentleman. .V
called Christmas, who was wont
to be a very familiar ghost. and
visits all sorts opreople, both pore “ '
and rich, and used to appear in
. glittering gold, silk, and silver,
and in all shapes, and had ringing,
feasts, and jollitie in all places, ‘ .
both in the citic and countrie, for
his comming . V whosoever
can tell what is become of him, . ; ,5
' 'fi.‘ .. orwhereverhc may be foundu‘ ..; .
‘V V": ”.‘lét themibring him back
again".
' , --«An Hue and Cry after Christ-~ ;
'mss, 1645. “ ,
t
a
a!” B‘V nt— Mih (ivmrauu__4_'
n...—....,... ,
“\‘\‘\‘\‘\.\‘\‘\‘\-\‘\‘\‘ “‘r"s
-W/~/'/-'-/-I' “
'¢ -1-
IVI
H
H: »
I!
H
Christmas
The N. a. RYAN co.
SOUTHVNORWALK
86 WASHINGTON B11,
succeuors. to perpetuhlly mairtmlirin
and over such pieces of land pipe lines
and mains for the carrying of water
from the dam in question to the city
of Norwalk and for the repairs and
replacing thereof from time to time,
each of such easements or rights of
way having been conveyed to said but»
once duly evecuted and recorded in
the public land records of said town
of New Canaan. and on said first day
of October, 1910, the said city was
seized and possessesed of said ease-
ments or rights of way and had laid
and was maintaining by virtue of such
deeds the pipe lines and underground
mains referred to in paragraph 4
hereof.
Louis Goldschmldt for' the plaintiff.
limiter Cummings and Eparihrodttus
Peck for the defendant.
Opinion of Court. .
Thayer. J. The questions upon
which the advice of the court is asked
are: “Whether or not, upon the agreed
statement of facts. the property of th
is plaintiff or any part thereof as de
scribed therein is liable to taxation by
[the defendant: and if it is partially
liable to taxation, what portion of the
same is tilx‘Eble, and for what amount
.and in' what proportionr'ii' ‘ ‘
A
to the defendant's assessors included
the: assessors of said town of New .for taxation only the. kind which was-
calm a list of its real estate and]
biennium;- in the manncrp :6-
not used for restirvtztirl purposes. This
ough or said city by deed of convey-.
. of others than Mitre owner may under»
As regards the deal, it appears from
the agreed statement of facts that. it
stands upon the land which 1.5:)le
for reservoir, purposes, and if not so.
i it stands is as much ow ned sanitation
’for creating or furnishing a supply of
water as the land is which is covered
by the water. it should have been
Eand. we suppose, was included in the
item denominated "land used in con
nectlon with the reservoir." The dam
separated from the land was not an
item subject to taxation under» the
statute. ~‘ -.
About Maine and Pipes.
The same is true of any land owned
by the plaintiff in which it has. mains
or pipes for furnishing {water to its
inhabitantsor others. The mains and
pipes are 'nVot assessable under the
statute, but the “land" owned by" he
plaintiff in which such pipe; are aid
is liable to be set in its list at a vain-
ation to'beflxe‘d by the rule estab-
ilshed by the statute. If'that land
was not included in the twenty-eight
acres assessed as land used“ in iron?“
section with the reservoir, it should
be added thereto. 7
water pipes and mains tested in,
highways and in the private property
some circumstances be treated mm
and under other 'ctrcmbs‘tsucc's as peril
aerial property. Figs vs. Griiiford
Water Go, 70 Corral,"
it is apparent‘that. the land on whlbh ‘
es, and were properly assessed, and
that the other items of property there-
in desoflbod as belonging to the plain
tiff are not liable to taxation.
No costs in favor of either party will
be taxed in this court. '
in this opinion the‘other judges cou-
curred. '
PlLEs CURED m 6 T0 14 DAYS.
Your druggist will refund money if
Peso Ointment falls to cure any case
of itching, Blind, Bleedi'ng or Protrud.
ing Piles in 6 to 14 days. 50c.
a
~~...—_..a..........._..._...
MILFORD COURT HOLDS MEETING1
‘ and tally with what, he does in his
we will have no trouble in making a
petltlve and from that point down
ward to the lowest tariff first can be
.14: Jr’s-V ass a a ain't It -‘fl/fllfllfl
\‘\‘\‘ ‘M\-\‘\‘\‘\-\‘ ‘\‘\.V\‘\‘-
levied Vit will continue to be competi- '
tivo to a greater or less extent‘
FAITH IN THEIR CAUSE.
JUST FOR FUN.
“Now, that is exactly where we or If they are thricé armed who havelJust m a spirit of full
Where I stand; equalizing the dlqer-i their quarrel Just, then ladies tailors. He went away with his gun
once in cost of production at home must be the most righteous persons
and abroad, and l welcome. tho senile! who ever invited a lawsuit. for they
Where the woods were deep and the
branches spread;
man in abandoning his bill at the ex‘I havg confidence enough in their ownlin a spirit of fun» ire shot.
tra session and coming forward to thel cause to employ women lawyers
i ask him, if he means what he sai' 5 who have ‘worked up a lucrative
in New York to make it subscribe to practice four women declared that
their first clients were tailors.
committee in Washington; if he will
t .
A ladles' tailor ,who does good]
AtlBeforc he had taken thought,
Republican Mllihu- (applause); and a meeting of law school graduates ‘
And the guide he mistook for a deer ‘
was dead.
Just for a little sport .. it
He started a base report .
“‘1‘”. :
Annual Election Moulded Over by. tariff bill that will affect ono'of the
District vDsputy'Mrs. Jennie lgreateit industries inflthls country, and
McNamara. ' _ which i know sorely node a speedy
MILFORD Dec M—District Deputy Vand definite settlement of the present
Mrs. Jennie McNamara, grand regentissitation. I therefore. invite him. on
of. Court Laurel, of south Norwalk, We 17““ 0’ hi3 "’11 “Gianni"! “1
presided at the election of officers
which-was'hetd. by Court Lauraiton, D
of 0., Wednesday evening. .'
The report of the retiring board of
the house in framing a
New 'York. to Join us on this side of
tariff bill
which will equalisetthe foreign and
work» prefers a woman lawyer," said' Concerning a man we was free
one. “She has a knowledge of' ' from blame , '
clothes that no mere man can ever Jr““ for a bit of joke
dtope to acquire and. if the gown:wnh a shrug and a wink he spoke ,,
fought over is a half-way decent piece And a reputation was tinged with
of workmanship she will be able shame.
to activities a' lodge and jury of its
mar“! even time, Then, there is in B. spirit of meriifnent
something to ‘be gained in “é adver~ V An anonymous note lie sent
’tlslug line, always Dmvlded, of course, And joy and trust from another “a,"
domestic costs at production in this
' the are showing which was made,
officers was most satisfactory and "WM"? according, *0 the report of the
Court Lituralton was warinViy con- ““3. MW!" Vprplau‘so) _
gratulatsd by the district deputy on ' m
Htrbe—tht in the world kind of
3’99"“ is this?" "
trite-«Cottage pudding, dour. _
Hub-40mm“? [should call it a
.5,
both financially and 'in ‘regard to
applications for potassium. The
newly elected nouns will be. installed '
iii the next business meeting, Which
will be partisan“ "script,
r
was liable to ancient and properly
plasmid?” ”i“
bungalow pudding“’——_Boston Train:
" City Journal.
not the “"0" ‘3 “if”? °f Paw“ .lt never wrong were done . .3 .
age, 1°“ the ”WY,“ W“! 5‘“ him an:Just in a spirit of fun ,-
order for her own suit and recom- How blithely the world might, roll.
mend him to friends " ahead .
u—-‘—-_-‘—F——- ‘ ‘
"I see Ithey have torn down a t "ten- -. A lricago Rocord Herald.
t at shack rs New York to is, ‘. .
slyte mint a blinding on." ‘Would you let people play pong:
up“ and they are “31,131,,“ yhars‘ for money in your house, Mrs. .Gadnr“
ll ht mt. urge“ "~Kfln383 rWOTIh?"- "‘VhV not? Wheres
”Md“ 3 3 . . . . arm in a friendly little game?
—~“.‘1""V'I,‘t:‘.vp
Norwalk Chronicler