Massachusetts General Hospital v. Inhabitants of Belmont
Massachusetts Supreme Judicial Court
Two petitions, filed on March 6, 1916, and February 5, 1917, in the Superior Court under St. 1909, c. 490, Part I, § 77, respectively appealing from refusals of the assessors of taxes of the town of Belmont to abate a tax of $26,334.56 assessed in 1915 upon property of the petitioner in the town of Belmont, used by the petitionér to conduct the McLean Hospital, and a tax of $25,916.68, assessed upon the property in 1916. The petitions were referred to a commissioner, who…
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Two petitions, filed on March 6, 1916, and February 5, 1917, in the Superior Court under St. 1909, c. 490, Part I, § 77, respectively appealing from refusals of the assessors of taxes of the town of Belmont to abate a tax of $26,334.56 assessed in 1915 upon property of the petitioner in the town of Belmont, used by the petitionér to conduct the McLean Hospital, and a tax of $25,916.68, assessed upon the property in 1916. The petitions were referred to a commissioner, who filed a report to which were appended a, transcript of all the testimony and all of the exhibits in evidence before him..…
1Opinion of the CourtRugg, C. J.
These are two petitions under Part I, § 77 of the general tax act, St. 1909, c. 490, appealing from the refusal of the assessors of the town of Belmont to abate taxes alleged to have been assessed illegally for the years 1915 and 1916 respectively upon real estate of the petitioner devoted to the care of the insane under a department known as the McLean Asylum and located in that town. The taxes were assessed pursuant to St. 1914, c. 518, § 1, which amended the exemption from taxation of the personal estate of charitable institutions and their real estate actually occupied for their corporate…
2Cases cited55 opinions
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