Massachusetts General Hospital v. Inhabitants of Belmont
Massachusetts Supreme Judicial Court
Two petitions, filed in the Superior Court under St. 1909, c. 490, Part I, § 77, on March 6, 1916, and on February 5,1917, respectively appealing from refusals of the assessors of taxes of the town of Belmont to abate a tax of $26,334.56, assessed in 1915, and a tax of $25,916.68, assessed in 1916 upon property of the petitioner in the town of Belmont used by the petitioner to conduct the McLean Hospital.
Read the full summary
Two petitions, filed in the Superior Court under St. 1909, c. 490, Part I, § 77, on March 6, 1916, and on February 5,1917, respectively appealing from refusals of the assessors of taxes of the town of Belmont to abate a tax of $26,334.56, assessed in 1915, and a tax of $25,916.68, assessed in 1916 upon property of the petitioner in the town of Belmont used by the petitioner to conduct the McLean Hospital. The petitions were referred to a commissioner, who filed reports to which were appended a transcript of all the testimony and all of the exhibits in evidence before him. He found that the…
1Opinion of the CourtRugg, C. J.
These are petitions for abatement of taxes. St. 1909, c. 490, Part I, § 77. After the decision reported in 233 Mass. 190, the petitions were heard in the Superior Court and are here a second time on the exceptions of the petitioner.
1. It is urged now as before with great earnestness that St. 1914, c. 518, § 1, is unconstitutional in that it establishes an unreasonable and arbitrary basis for taxation. Special reliance in this connection is placed upon Travis v. Yale & Towne Manuf. Co. 252 U. S. 60, Wallace v. Hines, 253 U. S. 66, and F. S. Royster Guano Co. v. Virginia, 253 U. S. 412, decided…
2Cases cited15 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- American Manufacturing Co. v. City of St. LouisSupreme Court of the United States · 1919
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Rodgers v. BoyntonMassachusetts Supreme Judicial Court · 1943
- Cabot v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Wit v. Commercial Hotel Co.Massachusetts Supreme Judicial Court · 1925
- Assessors of Brookline v. Prudential Insurance Co. of AmericaMassachusetts Supreme Judicial Court · 1941
10 more not listed; retrieve them via the Exa API.