Trustees of Amherst College v. Assessors of Amherst
Massachusetts Supreme Judicial Court
Four petitions by the Trustees of Amherst College, incorporated by St. 1824, c. 84, for the abatement of taxes on certain real estate for the years 1901, 1902, 1903 and 1904. In the Superior Court the cases were heard by Aiken, C. J., without a jury, and were disposed of and reported to this court in the manner stated in the opinion.
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Four petitions by the Trustees of Amherst College, incorporated by St. 1824, c. 84, for the abatement of taxes on certain real estate for the years 1901, 1902, 1903 and 1904. In the Superior Court the cases were heard by Aiken, C. J., without a jury, and were disposed of and reported to this court in the manner stated in the opinion. The parcels of real estate belonging to the petitioners, which are held by this court to have been exempt from taxation when assessed for the years 1903 and 1904, were the President’s House, Parsons Street Property or Parsons Street House, Todd House, Hallock…
1Opinion of the CourtMorton, J.
These are four petitions for the abatement of taxes assessed upon real estate of the petitioners in the town of Amherst by the assessors of Amherst for the years 1901, 1902, 1903 and 1904. Abatements were refused by the assessors and thereupon the taxes were paid under protest and appeals taken to the Superior Court. The cases were heard together by a judge without a jury. The petitioners contended in each case that the'property was exempt from taxation. The judge found for the petitioners in each case and ordered judgment against the inhabitants of the town for the amount paid, with…
2Cases cited8 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904
- President & Fellows of Harvard College v. Assessors of CambridgeMassachusetts Supreme Judicial Court · 1900
- Massachusetts General Hospital v. Inhabitants of SomervilleMassachusetts Supreme Judicial Court · 1869
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3Cited by21 opinions
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
- University of Pittsburgh Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
- Old South Ass'n v. City of BostonMassachusetts Supreme Judicial Court · 1912
- Burr v. City of BostonMassachusetts Supreme Judicial Court · 1911
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