Case Name: NEW HAVEN WORKMAN'S CIRCLE EDUCATIONAL CENTER, INC. vs. THE CITY OF NEW HAVEN
Court: Connecticut Superior Court
Jurisdiction: Connecticut
Decision Date: 1936-03-25
Citations: 3 Conn. Supp. 387
Docket Number: File #49110
Parties: NEW HAVEN WORKMAN’S CIRCLE EDUCATIONAL CENTER, INC. vs. THE CITY OF NEW HAVEN
Judges: 
Reporter: Connecticut Supplement
Volume: 3
Pages: 387–388

Head Matter:
NEW HAVEN WORKMAN’S CIRCLE EDUCATIONAL CENTER, INC. vs. THE CITY OF NEW HAVEN
Superior Court New Haven County
File #49110
Joseph I. Kopelman, Attorney for the Plaintiff.
Corp. Counsel, D. J. Riorkin, Attorney for the Defendant.
MEMORANDUM FILED MARCH 25, 1936.

Opinion:
O'SULLIVAN, J.
There is no evidence before this Court that the provisions of Section 1164 of the General Statutes have been complied with. This section required this appellant, as one claiming exemption from taxation, to file a report during the time prescribed by law for the filing of .assessment lists next succeeding the acquiring of property not theretofore made exempt by,the provisions of Section 1163.
This reason alone requires the dismissal of the appeal, which is hereby ordered.