Animal Rescue League v. Assessors of Bourne

This is an appeal from a decision of the Appellate Tax Board denying a petition for the abatement of a tax, assessed in 1939, upon certain real estate which the taxpayer claims is exempt from taxation on the ground that it is owned and occupied by the appellant, a benevo*331lent and charitable corporation, for the purposes for which it is incorporated.

The present controversy is confined to the taxability of two parcels of land, i.e. Amrita Island, ,a parcel consisting of eight and one half acres upon which there are five large summer houses and some small buildings, and another par-eel on the…