33 A. 443 | R.I. | 1895
This is an action to *303
recover the amount of a tax illegally assessed and paid under protest. The case is before us on demurrer to the declaration. The grounds on which the declaration proceeds are that the complainant is a manufacturing and business corporation whose capital is divided into shares held by shareholders, and that the assessment roll does not show that the assessment was limited to the kinds of personalty taxable to the corporation in its corporate capacity. The assessment complained of is set forth in the declaration as follows: "Horses, carriages, wagons, farm tools, stock in trade, and other personal property, valued at $700,000. Tax, $6,400." The plaintiff contends that a corporation such as the plaintiff is taxable only for the kinds of personal property mentioned in Pub. Stat. R.I. cap. 42, § 11, viz., fixtures of the kinds enumerated in § 3 of that chapter, machinery and tools, live stock and farming tools on farms; that inasmuch as the assessment, though specifying certain kinds of personal property, concludes generally "and other personal property valued at," c., it is impossible to know from it that it did not include personal property of the kinds not taxable to the corporation as such, but taxable only as represented by the shares of the capital stock held by its shareholders, and hence that the assessment, being entire and void in part, is void as a whole. In support of its position, the plaintiff relies onDunnell Mfg Co. v. Newell,
Demurrer overruled, and case remitted to the Common Pleas Division for further proceedings.