Massachusetts General Hospital v. Inhabitants of Somerville
Massachusetts Supreme Judicial Court
Conteact, by a benevolent institution incorporated within this Commonwealth by the St. of 1810, c. 94, to recover a tax of $620 assessed May 1, 1867, by the assessors of the defendants on real estate of the plaintiffs in Somerville, and paid under protest. Trial in the superior court,, before Lord, J., who reported the case substantially as follows, for the revision of this court.
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Conteact, by a benevolent institution incorporated within this Commonwealth by the St. of 1810, c. 94, to recover a tax of $620 assessed May 1, 1867, by the assessors of the defendants on real estate of the plaintiffs in Somerville, and paid under protest. Trial in the superior court,, before Lord, J., who reported the case substantially as follows, for the revision of this court. The parcel of taxed real estate adjoined other real estate of the plaintiffs occupied for the purposes of a hospital for the insane^ was traversed by four railroads ; and consisted of thirty-seven acres of upland,…
1Opinion of the CourtWells, J.
The plaintiff is a benevolent institution, incorporated within this Commonwealth. By Gen. Sts. c. 11, § 5, cl. 3, “ the real estate belonging to such institutions, occupied by them or their officers for the purposes for which they were incorporated,” is exempted from taxation.
The statute contains no limitation of the amount of real estate that may be thus held exempt from taxation ; and we know of no authority under which, or rule by which, the court can affix ny such limitation. The only condition upon which the exemption depends is the proviso as to the purposes for which the real estate is…
2Cases cited1 opinion
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
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