MURPHY, J.
The plaintiff seeks reimbursement for taxes assessed by and paid to the city of New Haven on the grand list of 1956. The personal property upon which the assessment was levied was actually located in Wethersfield on June 1, 1956, the assessment date in New Haven. The case was submitted on an agreed stipulation of facts. Judgment was rendered for the defendant. The plaintiff has appealed.
The plaintiff is a co-operative association of retail grocers...
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