Old South Society v. City of Boston
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed by the defendant city upon the real estate of the plaintiff, on May 1,1875, and paid by the plaintiff under protest. The case was submitted to the judgment of this court upon an agreed statement of facts, the substance of which appears in the opinion.
1Opinion of the CourtAmes, J.
It was decided by this court, in Lowell Meetinghouse v. Lowell, 1 Met. 538, that the exemption of houses of *379religious worship from taxation extended to that part of the property only which was used as a place of worship, and for purposes connected with it, such as the vestry, the furnace, and the like. And by the St. of 1841, c. 127, reenacted in the Gen. Sts. e. 11, § 5, it is provided that portions of such houses appropriated for purposes other than religious worship shall be taxed at the value thereof to the owners of the houses. And this court also decided, in the recent case of Trinity…
2Cases cited3 opinions
- Batman v. MegowanCourt of Appeals of Kentucky · 1859
- Old South Society v. CrockerMassachusetts Supreme Judicial Court · 1875
- Trinity Church v. City of BostonMassachusetts Supreme Judicial Court · 1875
3Cited by8 opinions
- Old South Ass'n v. City of BostonMassachusetts Supreme Judicial Court · 1912
- New Orleans Bank & Trust Co. v. City of New OrleansSupreme Court of Louisiana · 1933
- St. Paul's Church v. ConcordSupreme Court of New Hampshire · 1910
- State v. Church of the AdventSupreme Court of Alabama · 1923
- All Saints Parish v. Inhabitants of BrooklineMassachusetts Supreme Judicial Court · 1901
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