President of Williams College v. Inhabitants of Williamstown
Massachusetts Supreme Judicial Court
Petition under St. 1909, c. 490, Part I, § 77, filed in the Superior Court on January 2, 1914, by the President and Trustees of Williams College, a corporation, appealing from the refusal of the assessors of the town of Williamstown to abate a tax of $2,778.51 assessed for the year 1913 upon the land and buildings of the petitioner within the limits of the Williamstown Fire District for the purpose of defraying the expenses of main-taming that district, such land and…
Read the full summary
Petition under St. 1909, c. 490, Part I, § 77, filed in the Superior Court on January 2, 1914, by the President and Trustees of Williams College, a corporation, appealing from the refusal of the assessors of the town of Williamstown to abate a tax of $2,778.51 assessed for the year 1913 upon the land and buildings of the petitioner within the limits of the Williamstown Fire District for the purpose of defraying the expenses of main-taming that district, such land and buildings being occupied by the petitioner and its officers for the purposes for which it was incorporated. The case came on to…
1Opinion of the CourtRugg, C. J.
It is provided by St. 1909, c. 490, Part I, § 5, cl. 3, that the real estate of “literary, benevolent, charitable and scientific institutions, owned and occupied by them ... for the purposes for which they are incorporated” “shall be exempted from taxation.” The question is whether thereby such real estate is exempted from the kind of taxation imposed for a fire district possessing the powers conferred by Pub. Sts. c. 35, §§ 40-61, now R. L. c. 32, §§ 49-70.
The exemption from taxation thus conferred has been decided to extend only to taxes imposed for the usual public purposes and not to…
2Cases cited7 opinions
- Fisher v. City of BostonMassachusetts Supreme Judicial Court · 1870
- White v. GoveMassachusetts Supreme Judicial Court · 1903
- Prout v. Inhabitants of the Fire District in PittsfieldMassachusetts Supreme Judicial Court · 1891
- Boston Seamen's Friend Society v. Mayor of BostonMassachusetts Supreme Judicial Court · 1874
- Garden Cemetery Corp. v. BakerMassachusetts Supreme Judicial Court · 1914
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Emerson College v. City of BostonMassachusetts Supreme Judicial Court · 1984
- Hurlburt v. Town of Great BarringtonMassachusetts Supreme Judicial Court · 1938
- Seaver v. Onset Fire DistrictMassachusetts Supreme Judicial Court · 1933
- Perini Corp. v. Building Inspector of North AndoverMassachusetts Appeals Court · 1979
- Cohen v. BD. OF WATER COMMRS., FIRE DIST. SOUTH HADLEYMassachusetts Supreme Judicial Court · 1992
5 more not listed; retrieve them via the Exa API.