Boston Chamber of Commerce v. Assessors of Boston

The Boston Chamber of Commerce appeals from a decision of the Appellate Tax Board sustaining an assessment for the year 1941 upon its tangible personal property, consisting of office equipment and furniture. The issue is whether the property was exempt from taxation by *713reason of the provisions of G. L. (Ter. Ed.) c. 59, § 5, Third, which so far as material exempts “Personal property of literary, benevolent, charitable and scientific institutions and of temperance societies incorporated in the' commonwealth . . with the qualification that “If any of the income or profits of the business of the…