New England Hospital for Women & Children v. City of Boston
Massachusetts Supreme Judicial Court
Contract to recover back a tax paid under a written protest. Writ dated October 2, 1872. The case was heard in the Superior Court upon an agreed statement of facts, from which it appeared that the plaintiff corporation was a benevolent and charitable institution, incorporated by Sts. 1863, c. 77; 1871, c. 186, for the purposes of establishing and maintaining a hospital for the treatment of the diseases of women and children, and of giving therein clinical instruction to…
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Contract to recover back a tax paid under a written protest. Writ dated October 2, 1872. The case was heard in the Superior Court upon an agreed statement of facts, from which it appeared that the plaintiff corporation was a benevolent and charitable institution, incorporated by Sts. 1863, c. 77; 1871, c. 186, for the purposes of establishing and maintaining a hospital for the treatment of the diseases of women and children, and of giving therein clinical instruction to female students of medicine, and of training nurses; for which purposes it had power to take and hold real estate not…
1Opinion of the CourtGray, C. J.
The facts agreed show that the plaintiffs, at the date of the assessment of this tax, had recently purchased the land in question for the purpose of establishing and maintaining a hospital thereon, and were diligently proceeding with the preliminary measures necessary to the erection of the same. The land must therefore be deemed to have been then occupied by them for the charitable purposes for which they were incorporated, and as such exempted from taxation by the Gen. Sts. c. 11, § 5, cl. 3. Judgment for the plaintiff.
2Cited by16 opinions
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- Village of Hibbing v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Minnesota · 1885
- El Jebel Shrine Ass'n v. McGloneSupreme Court of Colorado · 1933
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