Alton Bay Campmeeting Ass'n v. Alton
Supreme Court of New Hampshire
Petition, for the abatement of taxes assessed to the plaintiffs in 1897 upon a stock of groceries and food supplies of the value of $500. Facts agreed.
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Petition, for the abatement of taxes assessed to the plaintiffs in 1897 upon a stock of groceries and food supplies of the value of $500. Facts agreed. The plaintiffs are the Alton Bay Camp-meeting Association of the Advent Christian Church, duly incorporated “ for such religious, moral, charitable, and benevolent purposes as said corporation may from time to time designate,” and authorized to hold real and personal estate, “ for the purposes of said corporation, to an amount not exceeding ten thousand dollars,” said property to be exempt from taxation. They occupy leased grounds at Alton…
1Opinion of the CourtClark, C. J.
The plaintiffs’ charter provides that they may hold, exempt from taxation, real and personal estate to an amount not exceeding $10,000 for the purposes of the corporation, which are expressed to be such religious, moral, charitable, and benevolent purposes as the corporation may from time to time designate. Laws 1874, c. 178. There is nothing in the character of the property upon which taxes have been assessed by the defendants to designate it as specially adapted to religious, moral, charitable, or benevolent uses or purposes. It is such property as may be found in any grocery store, and was…
2Cases cited1 opinion
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1878
3Cited by5 opinions
- State Ex Rel. Y.M.C.A. v. GehnerSupreme Court of Missouri · 1928
- State ex rel. St. Louis Young Men's Christian Ass'n v. GehnerSupreme Court of Missouri · 1928
- Y.M.C.A. v. KeeneSupreme Court of New Hampshire · 1899
- Christian Camps & Conferences, Inc. v. Town of AltonSupreme Court of New Hampshire · 1978
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908