Boston Lodge, No. 10, Benevolent & Protective Order of Elks v. City of Boston
Massachusetts Supreme Judicial Court
Contract by a lodge incorporated as a charitable and benevolent institution under the laws of the Commonwealth to recover the amount of a tax of $3,280, paid with interest and costs by the plaintiff under protest, which tax was assessed on April 1, 1911, on the real estate of the plaintiff numbered 8,10 and 12 on Somerset Street in Boston, alleged to have been occupied by the plaintiff and its officers solely for the purposes for which the plaintiff was incorporated.
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Contract by a lodge incorporated as a charitable and benevolent institution under the laws of the Commonwealth to recover the amount of a tax of $3,280, paid with interest and costs by the plaintiff under protest, which tax was assessed on April 1, 1911, on the real estate of the plaintiff numbered 8,10 and 12 on Somerset Street in Boston, alleged to have been occupied by the plaintiff and its officers solely for the purposes for which the plaintiff was incorporated. Writ dated May 8, 1912. In October, 1913, the case was submitted upon an agreed statement of facts to Hall, J., who found for…
1Opinion of the CourtRugg, C. J.
This is an action to recover taxes on real estate paid under protest and alleged to have been assessed to the plaintiff illegally. The plaintiff contends that it is a charitable corporation and that its real estate is devoted to the charitable enterprises for which it was incorporated, and hence exempt from taxation. The case was submitted to the Superior Court on an agreed statement of facts, from which under St. 1913, c. 716, § 5, reasonable inferences might be drawn both by the trial court and by this court on appeal, and a general finding was made for the defendant. This decision will not…
2Cases cited12 opinions
- New England Sanitarium v. Inhabitants of StonehamMassachusetts Supreme Judicial Court · 1910
- Little v. City of NewburyportMassachusetts Supreme Judicial Court · 1912
- Franklin Square House v. City of BostonMassachusetts Supreme Judicial Court · 1905
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
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- Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
- Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
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