Emerson v. Trustees of Milton Academy

This is an action to recover taxes assessed upon the real estate of the defendant corporation in the years 1901 and 1902. The case is submitted upon an agreed statement of facts, with an agreement that the court may draw any proper inferences from the facts stated. From a judgment of the Superior Court for the defendant the plaintiff appealed to this court. The only question is whether the judge was warranted in finding for the defendant upon the competent facts stated.

The judge found that Milton Academy* is a literary institution within the meaning of R. L. c. 12, § 5, cl. 3, and that all…