City of Bangor v. Rising Virtue Lodge, No. 10
Supreme Judicial Court of Maine
On report. Assumpsit to recover a tax assessed upon the real estate of the defendant corporation for the year 1880. The defendant claims that the property was exempt from taxation, on the ground that it is a benevolent and charitable institution, incorporated by this State, and the sole question submitted to the court is whether the property was exempt from taxation.
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On report. Assumpsit to recover a tax assessed upon the real estate of the defendant corporation for the year 1880. The defendant claims that the property was exempt from taxation, on the ground that it is a benevolent and charitable institution, incorporated by this State, and the sole question submitted to the court is whether the property was exempt from taxation. The defendant was incorporated by c. 37, of the special laws of 1821. The property taxed is two brick stores and lot, owned by four masonic societies, one of which is defendant; the two upper stories they occupy as their place of…
1Opinion of the CourtAbbleton, C. J.
The Eising Yirtue Lodge, with other lodges, owning a block of stores assessed as of the value of fifteen thousand dollars, claim that this property, a small portion of which, in value, is used for masonic purposes, should be exempted from bearing its proportionate share of the burdens, which are imposed, for the support of government, on the general property of the community.
The just and honest rule in assessments for governmental purposes is equality of. taxation. Whatever sacrifices it requires from the people should be made to bear as nearly as possible AAdth the same pressure upon all. In…
2Cases cited3 opinions
- Old South Society v. CrockerMassachusetts Supreme Judicial Court · 1875
- City of Indianapolis v. Grand MasterIndiana Supreme Court · 1865
- County Commissioners v. Sisters of Charity of Saint JosephCourt of Appeals of Maryland · 1878
3Cited by42 opinions
- Estate of HendersonCalifornia Supreme Court · 1941
- Fitterer v. CrawfordSupreme Court of Missouri · 1900
- King Resources Co. v. Environmental Improvement CommissionSupreme Judicial Court of Maine · 1970
- Ancient v. Board of County CommissionersNebraska Supreme Court · 1932
- Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
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