Trustees of Phillips Academy v. Inhabitants of Andover
Massachusetts Supreme Judicial Court
Appeal to the Superior Court from a decision of the assessors óf the respondent town, on a petition for an abatement of taxes assessed upon the petitioner’s property íherein. The case was submitted to that court, and after judgment for the petitioner for a portion of the amount claimed, to this court, on appeal by both parties, upon agreed facts, in substance as follows.
Read the full summary
Appeal to the Superior Court from a decision of the assessors óf the respondent town, on a petition for an abatement of taxes assessed upon the petitioner’s property íherein. The case was submitted to that court, and after judgment for the petitioner for a portion of the amount claimed, to this court, on appeal by both parties, upon agreed facts, in substance as follows. The petitioner is a corporation duly organized under the laws of this Commonwealth for educational purposes, and so much of its real estate as is occupied by the corporation or its officers for the purposes for which it was…
1Opinion of the CourtMorton, J.
This case was heard on' agreed facts, and the principal question is whether the property for which the petitioner was assessed was exempt from taxation, by virtue of Pub. Sts. c. 11, § 5, cl. 3, as amended by St. 1889, c. 465, which provides that “the personal property of literary, benevolent, charitable, and scientific institutions, incorporated within this Commonwealth, and the real estate belonging to such institutions occupied by them or their officers for the purposes for which they were incorporated ” shall be exempt from taxation. There can be no doubt that Phillips Academy is an…
2Cases cited14 opinions
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Massachusetts General Hospital v. Inhabitants of SomervilleMassachusetts Supreme Judicial Court · 1869
- Trustees of the Chapel of the Good Shepherd v. City of BostonMassachusetts Supreme Judicial Court · 1876
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
9 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Western Theological Seminary v. City of EvanstonIllinois Supreme Court · 1927
- Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904
- Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
- Pingry Corp. v. Township of HillsideSupreme Court of New Jersey · 1966
46 more not listed; retrieve them via the Exa API.