65 Vt. 366 | Vt. | 1892
The only question before us arises upon the construction of the mandate sent to the court of chancery upon the disposition of this case as reported in 63 Vt. 1. It related to the imposition of taxes under a legislative act approved November 28, 1882, entitled “An act to provide revenue for the payment of State expenses,” and it was adjudged that the petitionee was entitled to apply as payments in extinguishment of rent due from it to the petitioner, all taxes paid by it to the State, upon the petitioner’s account in accordance with the provisions of said act. The taxes imposed by the act were upon the gross earnings of railroads. The petitionee was in possession of various roads, two of which belonged to the petitioner, and the taxes upon the two roads were properly assessed to the petitionee as the lessee in possession of them. The petitionee paid the taxes as
Affirmed and cause remanded.