Trustees of the Phillips-Exeter Academy v. Exeter

I. The plaintiffs’ exceptions (b) to (p) inclusive as they appear in the transfer of the case are overruled. They raise the same questions decided in the transfer of three of the cases in 90 N. H. 472, and reconsideration of them is denied.

II. Certain preliminary questions arising upon the defendant’s exceptions are first considered. One relates to the taxability of two items of property. Of these two items, it is claimed that the Administration Building is partly taxable, “because the administrative work relating to the dormitories [and dining halls] is carried on there.” While the…