Maine Baptist Missionary Convention v. City of Portland
Supreme Judicial Court of Maine
On facts agreed. Assumpsit to recover some $1200, assessed for taxes for 1872, 1873 and 1874, on two stores in Portland devised to the plaintiffs by the late Byron Greenough. The taxes were paid by .the plaintiffs under protest that the property was exempt. The only point in controversy is the question of exemption.
Read the full summary
On facts agreed. Assumpsit to recover some $1200, assessed for taxes for 1872, 1873 and 1874, on two stores in Portland devised to the plaintiffs by the late Byron Greenough. The taxes were paid by .the plaintiffs under protest that the property was exempt. The only point in controversy is the question of exemption. The plaintiffs were incorporated in 1867 by the consolidation of the Maine Missionary Society and the Maine Baptist Convention, the former incorporated in 1823 for the purpose of diffusing Christian knowledge, and the latter in 1830, to cultivate Christian acquaintance, to…
1Opinion of the CourtPeters, J.
It is plain enough that the property of the plaintiffs should not have been assessed. Our statute of exemption from taxation is very broad in its terms, more so perhaps than that of any other state. It embraces “the real and personal property of all literary institutions, and the real and personal property of all benevolent, charitable and scientific institutions incorporated by this state.” It may be difficult to say what a “benevolent” institu tion is, if it differs from one that is merely charitable. Salton-stall v. Sanders, 11 Allen, 446. Chamberlain v. Stearns, 111 Mass., 267. The main…
2Cases cited3 opinions
- Bartlet v. KingMassachusetts Supreme Judicial Court · 1815
- Chamberlain v. StearnsMassachusetts Supreme Judicial Court · 1873
- Fairbanks v. LamsonMassachusetts Supreme Judicial Court · 1868
3Cited by11 opinions
- Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
- Green Acre Baha'i Institute v. Town of EliotSupreme Judicial Court of Maine · 1954
- Burd Orphan Asylum v. School DistrictSupreme Court of Pennsylvania · 1879
- In Re Downer's EstateSupreme Court of Vermont · 1928
- Episcopal Camp Foundation, Inc. v. Town of HopeSupreme Judicial Court of Maine · 1995
6 more not listed; retrieve them via the Exa API.