Whittemore v. Smith
Massachusetts Supreme Judicial Court
The plaintiff, an inhabitant of Lancaster, which town constitutes a congregational parish, in January, 1816, became a member of the Universalist Society in Shirley, pursuant to the provisions of the second section of the “ Act respecting public worship and religious freedom” (1). *In the year 1815, the [ * 348 ] town of Lancaster voted to erect a meeting-house for public worship, appointed a committee to superintend the building thereof, and authorized them to borrow money…
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The plaintiff, an inhabitant of Lancaster, which town constitutes a congregational parish, in January, 1816, became a member of the Universalist Society in Shirley, pursuant to the provisions of the second section of the “ Act respecting public worship and religious freedom” (1). *In the year 1815, the [ * 348 ] town of Lancaster voted to erect a meeting-house for public worship, appointed a committee to superintend the building thereof, and authorized them to borrow money sufficient for the object. The house was accordingly built in the following year. In 1819, the town voted to raise a sum…
1Opinion of the Court
Curia.
By the statute of 1811, c. 6, if any person obtains such a certificate as is therein prescribed, and files it with the clerk of the town where he dwells, he is forever after exempted from taxation for the support of public worship in any other religious corporation, than that of which he has become a member. The plaintiff obtained such a certificate from the society of Universalists in Shirley, and duly filed the same, long before the tax, he was compelled to pay, was granted by the town of Lancaster. The tax could not, therefore, legally be exacted of him.
We do not think that the vote…
2Cited by4 opinions
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