Massachusetts Society for the Prevention of Cruelty to Animals v. City of Boston
Massachusetts Supreme Judicial Court
Cohtbact to recover the amount of a tax assessed upon real estate of the plaintiff for the year 1884, and paid under protest.
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Cohtbact to recover the amount of a tax assessed upon real estate of the plaintiff for the year 1884, and paid under protest. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon agreed facts, in substance as follows: On May 1, 1884, the plaintiff corporation owned about an acre of land situated in Boston, which was acquired by it on May 29, 1883, for the purpose of erecting and maintaining a free hospital or sheltering home for homeless, neglected, diseased, or abused animals, where they might be kindly cared for of humanely…
1Opinion of the CourtDeyens, J.
As the plaintiff paid the tax assessed upon its real estate under such circumstances that it is entitled to recover it back if wrongfully assessed, the only question is whether the plaintiff corporation is one of the institutions described in the Pub. Sts. c. 11, § 5, cl. 3, as “ literary, benevolent, charitable, and scientific institutions incorporated within this Commonwealth.” The institution was incorporated by the St. of 1868, c. 81, by the name of the Massachusetts Society for the Prevention of Cruelty to Animals. Its objects and purposes were not more specifically defined than by its…
2Cited by22 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Thornton v. Franklin Square HouseMassachusetts Supreme Judicial Court · 1909
- Franklin Square House v. City of BostonMassachusetts Supreme Judicial Court · 1905
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