Babcock v. Leopold Morse Home for Infirm Hebrews & Orphanage
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the town of Milton for the amount of the taxes assessed for the years 1912,1913 and 1914 on the real estate of the defendant, a charitable corporation incorporated for the purpose of establishing a home for aged and infirm Hebrews of the city of Boston and an orphanage for Hebrew children.. Writ dated May 1, 1915. In the Superior Court the case was heard by O’Connell, J., without a jury. The material evidence is described in the opinion.
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Contract by the collector of taxes of the town of Milton for the amount of the taxes assessed for the years 1912,1913 and 1914 on the real estate of the defendant, a charitable corporation incorporated for the purpose of establishing a home for aged and infirm Hebrews of the city of Boston and an orphanage for Hebrew children.. Writ dated May 1, 1915. In the Superior Court the case was heard by O’Connell, J., without a jury. The material evidence is described in the opinion. At the close of the evidence the defendant made requests for rulings, which, "with the disposition made of them by the…
1Opinion of the CourtRugg, C. J.
The plaintiff is the tax collector of the town of Milton. He brings this action to recover taxes assessed upon the defendant’s real estate in that town for 1912, 1913 and 1914. The *421defendant is a charitable corporation entitled to an exemption from taxation under St. 1909, c. 490, Part I, § 5, cl. 3, for its “real estate owned and occupied” by it or its officers for the purposes for which it was incorporated. But it is not entitled to exemption on any other ground.
The defendant owned real estate which for several years previous to 1912 was adapted for and used as a home for aged and infirm…
2Cases cited4 opinions
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- Charlesbank Homes v. City of BostonMassachusetts Supreme Judicial Court · 1914
- Trustees of Amherst College v. Assessors of AmherstMassachusetts Supreme Judicial Court · 1899
3Cited by10 opinions
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
- Board of Assessors of New Braintree v. Pioneer Valley Academy, Inc.Massachusetts Supreme Judicial Court · 1969
- New England Forestry Foundation, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 2014
- Assessors of Weston v. Trustees of Boston CollegeMassachusetts Supreme Judicial Court · 1937
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