Watson v. City of Boston
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on July 5, 1910, under St. 1909, c. 490, Part I. § 77, on appeal from a decision of the board of assessors of Boston refusing to abate a tax upon certain personal property held by the plaintiffs in trust for the Went-worth Institute, a corporation organized under directions contained in the will of Arioch Wentworth, late of Swampscott, “ for the purpose of furnishing education in the mechanical arts.”
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Petition, filed in the Superior Court on July 5, 1910, under St. 1909, c. 490, Part I. § 77, on appeal from a decision of the board of assessors of Boston refusing to abate a tax upon certain personal property held by the plaintiffs in trust for the Went-worth Institute, a corporation organized under directions contained in the will of Arioch Wentworth, late of Swampscott, “ for the purpose of furnishing education in the mechanical arts.” In the Superior Court the case was heard by Fessenden, J., upon an agreed statement of facts. The material provisions of the will of Arioch Wentworth were…
1Opinion of the CourtHammond, J.
The petitioners do not contest their liability to be taxed for that part of the trust fund whose income is payable *20to certain persons, but they contend that the part whose income is payable to the Wentworth Institute is exempt from taxation. Inasmuch as this case concerns only this latter part, for the sake of brevity this part will be hereinafter designated as the trust fund.
R. L. c. 12, § 5, cl. 3,* so far as material to the question before us, provides that “ the personal property of literary, benevolent, charitable and scientific institutions ” shall be exempt from taxation. And the…
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