Trustees of the Chapel of the Good Shepherd v. City of Boston
Massachusetts Supreme Judicial Court
Contract to recover the amount of taxes paid under protest. The case was submitted to the judgment of the Superior Court, and, after judgment for the defendant, to this court, on appeal, on an agreed statement of facts, in substance as follows : The plaintiff was incorporated under the St. of 1868, o. 114, and was authorized to hold real and personal estate to the amount of $200,000. The real estate upon which the taxes in controversy were assessed is situated on Cortes…
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Contract to recover the amount of taxes paid under protest. The case was submitted to the judgment of the Superior Court, and, after judgment for the defendant, to this court, on appeal, on an agreed statement of facts, in substance as follows : The plaintiff was incorporated under the St. of 1868, o. 114, and was authorized to hold real and personal estate to the amount of $200,000. The real estate upon which the taxes in controversy were assessed is situated on Cortes Street, in Boston, and lies immediately west of the chapel lot of the plaintiff, which is not taxable. The land in question…
1Opinion of the Court
Gray, O. J.
The plaintiff, by its charter, is “ made a body corporate for religious and charitable purposes,” and is empowered to “ erect, hold, maintain and let lodging-houses within the city of Boston, upon such terms and conditions as it may determine, subject to the laws of the Commonwealth,” as well as to “ erect, hold and establish churches or chapels in said city for public religious worship,” and to hold real and personal estate to the amount of $200,000, “ the whole income of which shall be devoted to religious and charitable uses.” St. 1868, c. 114.
In order to exempt real estate…
2Cases cited1 opinion
- Batman v. MegowanCourt of Appeals of Kentucky · 1859
3Cited by30 opinions
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- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- New England Sanitarium v. Inhabitants of StonehamMassachusetts Supreme Judicial Court · 1910
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
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