St. Paul's Church v. Concord
Supreme Court of New Hampshire
Petition, for abatement of taxes assessed as of April 1, 1908, upon real estate of the plaintiffs situate in Concord and known as the Roger E. Foster Memorial Parish House. Transferred from the April term, 1909, of the superior court by Stone, J. The premises in question were conveyed to the Wardens and Vestrymen of St. Paul’s Church, in- trust for the use and benefit of St. Paul’s Church. They consist of a lot of land and a brick building of two stories and a basement.
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Petition, for abatement of taxes assessed as of April 1, 1908, upon real estate of the plaintiffs situate in Concord and known as the Roger E. Foster Memorial Parish House. Transferred from the April term, 1909, of the superior court by Stone, J. The premises in question were conveyed to the Wardens and Vestrymen of St. Paul’s Church, in- trust for the use and benefit of St. Paul’s Church. They consist of a lot of land and a brick building of two stories and a basement. The basement contains a dining-room, kitchen, and serving-room. The first floor contains a coat-room, a hall fitted with…
1Opinion of the CourtWalker, J.
“ Real estate ... is liable to be taxed, except houses of public worship.” P. S., c. 55, s. 2. This is a legislative declaration that such buildings are not taxable, or that they are exempt from taxation. Whether an exemption of that character is constitutional is a question not argued by counsel and not considered in this opinion.
The Parish House is situated near the principal church building and is used in connection with it for the observance of various religious services usually deemed essential in the support and maintenance of public worship. This was the primary purpose of its…
2Cases cited2 opinions
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