Little v. City of Newburyport
Massachusetts Supreme Judicial Court
Contract for $120.31, the amount of a tax and of costs assessed as of April 1, 1910, upon personal property in the possession of the plaintiffs as trustees under the will of Daniel S. Burley, and paid by them under protest. Writ dated November 16,1910. In the Superior Court the case was heard by Schofield, J., without a jury.
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Contract for $120.31, the amount of a tax and of costs assessed as of April 1, 1910, upon personal property in the possession of the plaintiffs as trustees under the will of Daniel S. Burley, and paid by them under protest. Writ dated November 16,1910. In the Superior Court the case was heard by Schofield, J., without a jury. It appeared that the property upon which the tax was assessed was a fund of $10,000 bequeathed to the plaintiffs in trust to pay the net income thereof to the Young Men’s Christian Association of Newburyport “for the general purposes of said Association.” That…
1Opinion of the CourtSheldon, J.
It may be scarcely possible under our statute (R. L. c. 12, § 5, cl. 3; St. 1909, c. 490, Part I, § 5, cl. 3) to lay down a general rule as to the character of the Young Men’s Christian Associations which have now become so numerous. In each case the question will be whether the institution is in its character literary, benevolent, charitable or scientific within the meaning of those words in the statutes; and the answer will depend upon the language of its charter or articles of association, constitution and by-laws, and upon the objects which it serves and the method of its administration.
Th…
2Cases cited12 opinions
- McDonald v. Massachusetts General HospitalMassachusetts Supreme Judicial Court · 1876
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- New England Sanitarium v. Inhabitants of StonehamMassachusetts Supreme Judicial Court · 1910
- Thornton v. Franklin Square HouseMassachusetts Supreme Judicial Court · 1909
- Franklin Square House v. City of BostonMassachusetts Supreme Judicial Court · 1905
7 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Young Men's Christian Ass'n v. Lancaster CountyNebraska Supreme Court · 1921
34 more not listed; retrieve them via the Exa API.