162 A. 795 | Vt. | 1932
This action is brought to recover taxes alleged to be due on a certain piece of real estate in the plaintiff city. The pleadings terminated in a demurrer to what would be at common law the plaintiff's replication. This demurrer was sustained, and the plaintiff excepted.
The merits of the controversy depend upon the meaning of G.L. 691, which provides that certain buildings erected after June 1, 1922, used and occupied exclusively as a home, may be exempted from taxation for a limited time if the town wherein they are located so votes. The building here involved was erected for occupancy, not by the owner, but by tenants to whom it was to be rented for dwelling purposes. In all other respects, it meets the requirements of the statute.
It is a well-known rule that statutes of exemption from taxation are to be construed strictissimi juris, 26 R.C.L. 313, and no claim therefor can be sustained unless it comes within the letter or necessary scope of the exempting statute. Sheldon v.Sheldon Poor Farm Assn.,
If G.L. 691, stood alone, it might be difficult to decide that the property here in question was taxable. But on that question we express no opinion, for by No. 19, Acts of 1929, it was so amended as to provide express exemption for certain dwelling houses erected after April 1 of that year, whether for *3
sale or rent. It is quite apparent that, if such rented dwellings were previously exempt, this amendment added nothing to the law and was wholly unnecessary. It is a general rule of construction that, when a Legislature amends a law, it intends to change the law — the contrary not appearing. Essex Storage Elec. Co. v.Victory Lumber Co.,
Judgment reversed, and case remanded.