Legal Opinion
Society of the Cincinnati v. Exeter
Supreme Court of New Hampshire
Decided March 2, 1943No. 3400PublishedCited by 18 opinions
1Opinion of the CourtAllen, C. J.
The statute (R. L., c. 73, s. 24) upon which the plaintiff relies, so far as applicable to the case, exempts from taxation the real estate of local charitable institutions owned and occupied by them for their charitable purposes, upon the condition that none of the institution’s income or profits is applied for other purposes.
The main questions are whether the Society’s status is that of a charitable institution, and if so, whether its real estate is occupied for its charitable purposes. In reasonable construction of the statute, if these conditions are met, the exemption is granted. The…
2Cases cited11 opinions
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1940
- Clark v. CampbellSupreme Court of New Hampshire · 1926
- Haynes v. CarrSupreme Court of New Hampshire · 1900
- Gafney v. KenisonSupreme Court of New Hampshire · 1887
- Young Women's Christian Ass'n v. PortsmouthSupreme Court of New Hampshire · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Haines v. St. Petersburg Methodist Home, Inc.District Court of Appeal of Florida · 1965
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
- Reliance Insurance Company v. Dean Jones, Waynoka Cooperative Elevator Association and Farmers Elevator Mutual Insurance Company, Dean Jones, Cross-Appellant v. Farmers Elevator Mutual Insurance Company and Waynoka Cooperative Elevator Association, Cross-AppelleesCourt of Appeals for the Tenth Circuit · 1961
- Winston-Salem Fire Fighters Club, Inc. v. State Farm Fire & Casualty Co.Supreme Court of North Carolina · 1963
- Cuthrell v. Milwaukee Mechanics InsuranceSupreme Court of North Carolina · 1951
13 more not listed; retrieve them via the Exa API.