Grand Lodge v. City of Burlington
Supreme Court of Vermont
Assumpsit for money paid under protest for taxes. Plea, the general issue. Trial by court at the October Term, 1910, Chittenden County, Stanton, J., presiding. Judgment for the defendant. The plaintiff excepted.
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Assumpsit for money paid under protest for taxes. Plea, the general issue. Trial by court at the October Term, 1910, Chittenden County, Stanton, J., presiding. Judgment for the defendant. The plaintiff excepted. The taxes paid defendant under protest were levied on plaintiff’s Masonic Temple in the city of Burlington for the years 1905, 1906, and 1907. By No. 259 of the Acts of 1896, certain of plaintiff’s officers as such, and their successors in office, were given corporate powers with perpetuity for the purpose of taking and holding real and personal estate for a site for a Masonic Temple,…
1Opinion of the CourtRowell, C. J.
The plaintiff relies upon P. S. 496, subdivision VI, which declares that “real and personal estate granted, sequestered, or used for public, pious, or charitable uses, shall be exempt from taxation.” No claim is made that the property-in question is granted for any of those uses, but it is claimed that it is sequestered and used for pious and charitable uses. As it was not claimed below that it is sequestered or used for pious uses, that question can not be raised here. Nor was the question of sequestration for charitable uses raised below any further than it is involved in the claim there…
2Cases cited5 opinions
- University v. PeopleSupreme Court of the United States · 1879
- M. E. Church, South v. HintonTennessee Supreme Court · 1893
- First Methodist Episcopal Church v. City of ChicagoIllinois Supreme Court · 1861
- Stiles v. Village of NewportSupreme Court of Vermont · 1904
- Northwestern University v. People ex rel. MillerIllinois Supreme Court · 1875
3Cited by6 opinions
- Nichols v. Central Vermont Railway Co.Supreme Court of Vermont · 1919
- Grand Lodge of Vermont F. & A. M. v. City of BurlingtonSupreme Court of Vermont · 1932
- Arthur A. Bishop & Co. v. ThompsonSupreme Court of Vermont · 1925
- Johnson v. JonesSupreme Court of Vermont · 1912
- Braley v. City of BarreSupreme Court of Vermont · 1914
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