Legal Opinion
Hedding Camp Meeting Ass'n v. Epping
Supreme Court of New Hampshire
Decided January 5, 1937PublishedCited by 7 opinions
1Opinion of the CourtAllen, C. J.
The plaintiff was chartered by special act (Laws 1863, c. 2827) for such “religious, moral, charitable and benevolent purposes” as it might from time to time designate. The charter as modified by amendment (Laws 1891, c. 250) exempted from taxation its property except its cottages and rented buildings.
By general law (Laws 1913, c. 115; P. L., c. 60, s. 22) charitable and religious societies, among other institutions, were exempted from taxation of their personal property and also of real estate “owned and occupied by them ... for the purposes for which they are established, .. . provided none…
2Cases cited3 opinions
- Carter v. WhitcombSupreme Court of New Hampshire · 1908
- Glover v. BakerSupreme Court of New Hampshire · 1912
- St. Mary's School for Girls v. ConcordSupreme Court of New Hampshire · 1922
3Cited by7 opinions
- Society of the Cincinnati v. ExeterSupreme Court of New Hampshire · 1943
- St. Paul's School v. City of ConcordSupreme Court of New Hampshire · 1977
- Young Women's Christian Ass'n v. PortsmouthSupreme Court of New Hampshire · 1937
- Christian Science Pleasant View Home v. City of ConcordSupreme Court of New Hampshire · 1977
- Appeal of the City of LaconiaSupreme Court of New Hampshire · 2001
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