Trustees of Thayer Academy v. Assessors of the Braintree
Massachusetts Supreme Judicial Court
Three petitions filed in the Superior Court on March 3, 1913, January 23, 1914, and March 1, 1915, by the Trustees of Thayer Academy, a literary corporation created by St. 1879, c. 91, all under St. 1909, c. 490, Part I, §§ 72, 77, the first against the assessors of the town of Braintree and the other two against that town itself, appealing from refusals of the assessors of Braintree to abate certain taxes assessed in the years 1912,1913 and 1914 on real estate of the…
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Three petitions filed in the Superior Court on March 3, 1913, January 23, 1914, and March 1, 1915, by the Trustees of Thayer Academy, a literary corporation created by St. 1879, c. 91, all under St. 1909, c. 490, Part I, §§ 72, 77, the first against the assessors of the town of Braintree and the other two against that town itself, appealing from refusals of the assessors of Braintree to abate certain taxes assessed in the years 1912,1913 and 1914 on real estate of the petitioner owned by it and alleged to be occupied by it and its officers for the purposes for which it was incorporated. The…
1Opinion of the CourtBraley, J.
The petitioner is a,n educational institution whose real estate owned and occupied by it or its officers for the purposes for which it was incorporated is exempt from taxation under St. 1909, c. 490, Part I, § 5, cl. 3, unless the corporation wilfully omitted to bring into the assessors the list and statement required by § 41. The assessors having levied taxes for the fiscal years of 1912, 1913 and 1914, on certain portions of the real property which they have refused to abate, the corporation appealed to the Superior Court as provided in St. 1909, c. 490, Part I, § 77; and, an abatement…
2Cases cited19 opinions
- National Bank of Commerce v. City of New BedfordMassachusetts Supreme Judicial Court · 1900
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- Sears v. Inhabitants of NahantMassachusetts Supreme Judicial Court · 1913
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Building Commissioner v. C. & H. Co.Massachusetts Supreme Judicial Court · 1946
- Board of Assessors of New Braintree v. Pioneer Valley Academy, Inc.Massachusetts Supreme Judicial Court · 1969
- Boston Safe Deposit & Trust Co. v. StrattonMassachusetts Supreme Judicial Court · 1927
- Town of Norwood v. Norwood Civic Ass'nMassachusetts Supreme Judicial Court · 1960
- Assessors of Boston v. LamsonMassachusetts Supreme Judicial Court · 1944
12 more not listed; retrieve them via the Exa API.