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Russell Manufacturing Company v. New Haven Steamboat Co.

Court of Appeals of the State of New York
May 6, 1873
52 N.Y. 657 (N.Y. 1873)
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Summary

In Russell v. New Haven, 51 Conn. 259, the court had before it the question of the taxation of a building erected upon land leased from an ecclesiastical society under a sixty year lease with an annual ground rent, and it held that the building was taxable as the property of the lessee.

Summary of this case from State ex Rel. Foote v. Bartholomew
See 2 Summaries

Opinion

Argued April 4, 1873

Decided May 6, 1873

S.P. Nash for the appellant.

H.M. Ruggles for the respondent.

FOLGER, J., reads opinion for affirmance.

All concur, except ANDREWS, J., not voting.

Judgment affirmed.

Summaries of

Russell Manufacturing Company v. New Haven Steamboat Co.

Court of Appeals of the State of New York
May 6, 1873
52 N.Y. 657 (N.Y. 1873)

In Russell v. New Haven, 51 Conn. 259, the court had before it the question of the taxation of a building erected upon land leased from an ecclesiastical society under a sixty year lease with an annual ground rent, and it held that the building was taxable as the property of the lessee.

Summary of this case from State ex Rel. Foote v. Bartholomew

In Russell v. New Haven, 51 Conn. 259, we held that a lease for sixty years for an "annual ground rent" did not render the lessee taxable on the land, but that the house he had erected thereon was taxable in his name.

Summary of this case from Montgomery v. Branford
Case details for

Russell Manufacturing Company v. New Haven Steamboat Co.

Case Details

Full title:THE J. RUSSELL MANUFACTURING COMPANY, Respondent, v . THE NEW HAVEN…

Court:Court of Appeals of the State of New York

Date published: May 6, 1873

Citations

52 N.Y. 657 (N.Y. 1873)

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