Phi Beta Epsilon Corp. v. City of Boston
Massachusetts Supreme Judicial Court
Contract for money had and received for taxes paid under protest alleged to have been assessed illegally on real estate of the plaintiff on May 1, 1901. Writ dated January 29, 1902. In the Superior Court the case was heard by Mason, C. J., who refused to rule as matter of law that the plaintiff was entitled to recover. He found for the defendant, and by agreement of parties reported the case for determination by this court.
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Contract for money had and received for taxes paid under protest alleged to have been assessed illegally on real estate of the plaintiff on May 1, 1901. Writ dated January 29, 1902. In the Superior Court the case was heard by Mason, C. J., who refused to rule as matter of law that the plaintiff was entitled to recover. He found for the defendant, and by agreement of parties reported the case for determination by this court. If the ruling requested should have been made, judgment was to be entered for the plaintiff in the sum of $327 with interest from January 7, 1902; otherwise, judgment was…
1Opinion of the CourtHammond, J.
The judge before whom this case was tried may have found properly upon the evidence that, even if the plaintiff was a literary or scientific corporation within the meaning of Pub. Sts. c. 11, § 5, cl. 3, and even if some literary or scientific work was done in the house in question, still the building was also used as a dormitory and boarding house for students of the Massachusetts Institute of Technology, and that this last was the dominant use, or, in other words, that this in substance was a boarding house for certain students of that institution.
If that finding was made, we .think that…
2Cases cited6 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- President & Fellows of Harvard College v. Assessors of CambridgeMassachusetts Supreme Judicial Court · 1900
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
- Lyceum v. City of SalemMassachusetts Supreme Judicial Court · 1891
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Delta Psi Fraternity v. City of BurlingtonSupreme Court of Vermont · 2008
- Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
- Boston Lodge, No. 10, Benevolent & Protective Order of Elks v. City of BostonMassachusetts Supreme Judicial Court · 1914
14 more not listed; retrieve them via the Exa API.