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ELWELL v. VERMONT COMMUNICATIONS MKTG. GROUP, INC.

No. 33-75.

349 A.2d 218 (1975)

Corwin S. ELWELL, Collector of Delinquent Taxes for the Town of Brattleboro v. VERMONT COMMUNICATIONS MARKETING GROUP, INC., d/b/a the Capra Theatre, and the Latchis Corp. and D. Latchis & Sons, Inc., Intervenors.

Supreme Court of Vermont.

December 2, 1975.

Attorney(s) appearing for the Case

John S. Burgess, Brattleboro, for plaintiff.

John H. Carnahan of Fitts & Olson, Brattleboro, for intervenors.

Before BARNEY, C. J., and SMITH, DALEY, LARROW and BILLINGS, JJ.

LARROW, Justice.

In a suit eventually fraught with procedural difficulties, the plaintiff in his capacity as tax collector brought action against the defendant corporation to collect a claimed delinquent personal property tax levied by the Town of Brattleboro upon the grand list of the defendant for 1972. This tax was levied on the basis of a filed tax inventory showing theatre seats, projection and sound equipment, concession and theatre screen, declared as property...

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