Sisterhood of the Holy Nativity v. Tax Assessors of Newport

This is a petition in accordance with general laws 1938, chapter 31, §14, for relief from assessment of a tax. The parties submitted the case to the superior court on an agreed statement of facts and thereupon it was certified to this court for our determination as provided by G. L. 1938, chap. 545, §4.

The agreed statement of facts sets out that petitioner is a corporation incorporated by a special act of the general assembly at its January session 1890 for the purpose of “teaching, visiting and ministering to the poor and sick and doing general charitable and religious work”; that it is the…