New England Theosophical Corp. v. Board of Assessors
Massachusetts Supreme Judicial Court
Two petitions for the abatement of taxes assessed upon the petitioner’s land and building. Trial in the Superior Court, upon appeals, without a jury, before Sheldon, J., who found for the respondent, and, at the request of the parties, reported the cases for the determination of this court.
Read the full summary
Two petitions for the abatement of taxes assessed upon the petitioner’s land and building. Trial in the Superior Court, upon appeals, without a jury, before Sheldon, J., who found for the respondent, and, at the request of the parties, reported the cases for the determination of this court. If the ruling was correct, judgment was to be entered for the respondent for its expenses and costs; otherwise, judgment was to be entered for abatement in accordance with the prayer of the petition. The facts appear in the opinion.
1Opinion of the CourtLathrop, J.
These are two proceedings under the St. of 1890, c. 127, for the abatement of taxes assessed as of May 1, 1894 and 1895, respectively, on a parcel of land on Mount Vernon Street in Boston. The case comes before us on reports of the justice of the Superior Court, who heard the cases, and who found and ruled as follows: “ I find that the witnesses at the hearing testified truthfully, and rule that on all the evidence I am not required to find that the real estate of the petitioner, or any part thereof, was exempt from taxation.” The reports state that the only witnesses at the trial were the…
2Cases cited4 opinions
- Chamberlain v. StearnsMassachusetts Supreme Judicial Court · 1873
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
- Massachusetts Society for the Prevention of Cruelty to Animals v. City of BostonMassachusetts Supreme Judicial Court · 1886
- Common Council of Indianapolis v. McLeanIndiana Supreme Court · 1856
3Cited by15 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Franklin Square House v. City of BostonMassachusetts Supreme Judicial Court · 1905
- Assessors of Dover v. Dominican Fathers Province of St. JosephMassachusetts Supreme Judicial Court · 1956
- Molly Varnum Chapter, D. A. R. v. City of LowellMassachusetts Supreme Judicial Court · 1910
10 more not listed; retrieve them via the Exa API.