Sisters of Mercy v. Town of Hooksett

I. The plaintiffs own real estate in Hooksett which they use and occupy for two schools, one of preparatory rank, the other called Mount Saint Mary College. The latter is empowered to confer degrees. Laws, 1934 spec, sess., c. 14. Real estate is not taxable when used exclusively for educational purposes by “ seminaries of learning.” R. L., c. 73, s. 7. The defendant advances a novel interpretation of the quoted phrase: a “seminary,” as specifically defined in some dictionaries, is a school of preparatory or precollegiate rank. Upon this interpretation, the plaintiffs could claim the benefit…