Legal Opinion
Davie v. Rochester Cemetery Ass'n
Supreme Court of New Hampshire
Decided December 2, 1941No. 3286PublishedCited by 19 opinions
1Opinion of the CourtMarble, J.
In order to determine whether a particular organiza tion is “charitable” in the sense in which that word is used in a tax-exemption statute, resort must be had “to the accepted doctrine respecting charitable uses,” and that institution is charitable the property and funds of which are devoted to such purposes as would support the creation of a valid charitable trust. In re Vineland &c. Society, 66 N. J. Eq. 291, 295.
In construing a statute exempting from taxation the property of charitable societies, this court has said: “. . . if an institution is organized and conducted to perform some…
2Cases cited4 opinions
- Christgau v. Woodlawn Cemetery Assn.Supreme Court of Minnesota · 1940
- Starr Burying Ground Asso. v. North Lane Cemetery Asso.Supreme Court of Connecticut · 1904
- Industrial Commission v. Woodlawn Cemetery Ass'nWisconsin Supreme Court · 1939
- Proprietors of the Cemetery of Mount Auburn v. Unemployment Compensation CommissionMassachusetts Supreme Judicial Court · 1940
3Cited by19 opinions
- Tax Exemption of Sunset Memorial Gardens, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1958
- Camp Isabella Freedman of Connecticut, Inc. v. Town of CanaanSupreme Court of Connecticut · 1960
- United Church of Christ v. Town of West HartfordSupreme Court of Connecticut · 1988
- Waterbury First Church Housing, Inc. v. BrownSupreme Court of Connecticut · 1976
- Smith & Gaston Funeral Directors, Inc. v. DeanSupreme Court of Alabama · 1955
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