Ferry Beach Park Ass'n of the Universalist Church v. City of Saco

This case originated as a petition for abatement of taxes assessed against the plaintiff appellant by the City of Saco, for the years 1937 and 1938 on an aggregate valuation of its property of $18,875, the tax being $906 for each year. Upon refusal of abatement, appeal was taken to the Superior Court and the case comes forward on report.

The plaintiff is a corporation, without capital stock, organized under R. S., Chap. 70, Sec. 1, which authorizes, among other things incorporation for literary, charitable, educational, social, moral, religious or benevolent purposes.

Plaintiff claims exemption…