New England Sanitarium v. Inhabitants of Stoneham
Massachusetts Supreme Judicial Court
Petition to the Superior Court, filed on March 24, 1908, under R. L. c. 12, § 78, on appeal from a decision of the assessors of the town of Stoneham refusing to abate a tax assessed upon the real estate and personal property of the petitioner for the year 1907, the petitioner contending that it was a charitable or benevolent institution and therefore that it was within the provisions of R. L. c. 12, § 5, cl. 3, and entitled to an exemption from taxation.
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Petition to the Superior Court, filed on March 24, 1908, under R. L. c. 12, § 78, on appeal from a decision of the assessors of the town of Stoneham refusing to abate a tax assessed upon the real estate and personal property of the petitioner for the year 1907, the petitioner contending that it was a charitable or benevolent institution and therefore that it was within the provisions of R. L. c. 12, § 5, cl. 3, and entitled to an exemption from taxation. The petitioner had paid the tax under protest. The petition was referred to Marcus Morton, Esquire, as commissioner under R. L. c. 12, § 80.…
1Opinion of the CourtBraley, J.
The exceptions to the denial of the motion to dismiss having been waived, the report of the presiding judge presents for decision the question, whether the real and personal property of the petitioner, upon which the respondent assessed and collected a tax, was exempt under the provisions of R L. c. 12, *340§ 5, cl. 3. The petitioner was incorporated, “ for the purpose of founding a hospital or charitable asylum within the State of Massachusetts for the care and relief of indigent or other sick or infirm persons, at which institution may be received also patients and patrons who are able to and…
2Cases cited14 opinions
- McDonald v. Massachusetts General HospitalMassachusetts Supreme Judicial Court · 1876
- Jones v. HabershamSupreme Court of the United States · 1883
- Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Dexter v. President of Harvard CollegeMassachusetts Supreme Judicial Court · 1900
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3Cited by49 opinions
- Santa Rosa Infirmary v. City of San AntonioTexas Supreme Court · 1924
- Saint Luke's Hospital v. Labor Relations CommissionMassachusetts Supreme Judicial Court · 1946
- Roosen v. Peter Bent Brigham HospitalMassachusetts Supreme Judicial Court · 1920
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
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