Charlesbank Homes v. City of Boston
Massachusetts Supreme Judicial Court
Contract, by Charlesbank Homes, a corporation organized under the provisions of R. L. c. 125, against the city of Boston to recover $2,965.12, the amount of a tax paid by the plaintiff under protest, wMch was assessed upon the plaintiff’s land and building at the corner of Charles Street and Poplar Street in Boston for the year 1912. Writ dated April 15, 1913. In the Superior Court the case was submitted upon an agreed statement of facts to Hardy, J., who found for the…
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Contract, by Charlesbank Homes, a corporation organized under the provisions of R. L. c. 125, against the city of Boston to recover $2,965.12, the amount of a tax paid by the plaintiff under protest, wMch was assessed upon the plaintiff’s land and building at the corner of Charles Street and Poplar Street in Boston for the year 1912. Writ dated April 15, 1913. In the Superior Court the case was submitted upon an agreed statement of facts to Hardy, J., who found for the plaintiff in the sum of $3,184.78, and ordered judgment accordingly. From the judgment entered in pursuance of this order the…
1Opinion of the CourtSheldon, J.
We do not doubt that the plaintiff is a charitable corporation within the meaning of St. 1909, c. 490, Part I, § 5, cl. 3. It has no capital stock; it is not conducted for profit; no part of the income or profits of its business can be divided among members or stockholders. Its object is to provide wholesome and sanitary homes for worldng people and people of small means at moderate cost. Its charter sets out sufficiently the means by which it undertakes to accomplish that object. It comes strictly within the rule of Franklin Square House v. Boston, 188 Mass. 409, and Thornton v. Franklin…
2Cases cited15 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Thornton v. Franklin Square HouseMassachusetts Supreme Judicial Court · 1909
- Mathews v. LivingstonSupreme Court of Connecticut · 1912
- Old South Ass'n v. City of BostonMassachusetts Supreme Judicial Court · 1912
- Boston Lodge, No. 10, Benevolent & Protective Order of Elks v. City of BostonMassachusetts Supreme Judicial Court · 1914
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3Cited by8 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
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- Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
- Bridgewater State University Foundation v. Board of Assessors of BridgewaterMassachusetts Supreme Judicial Court · 2012
- Worcester Masonic Charity & Educational Ass'n v. Assessors of WorcesterMassachusetts Supreme Judicial Court · 1950
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