Parkhurst v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Probate Court for the County of Middle^sex on March 3, 1917, under St. 1909, c. 490, Part IV, § 20, by the executors of the will of Edwin Ginn, late of Winchester, to recover $52,958.04, that being the amount, determined by the Tax Commissioner, of a legacy and succession tax paid by the petitioners to the Treasurer and Receiver General and alleged to have been imposed unlawfully on the passing by the will of the testator of a devise and legacy to the…
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Petition, filed in the Probate Court for the County of Middle^sex on March 3, 1917, under St. 1909, c. 490, Part IV, § 20, by the executors of the will of Edwin Ginn, late of Winchester, to recover $52,958.04, that being the amount, determined by the Tax Commissioner, of a legacy and succession tax paid by the petitioners to the Treasurer and Receiver General and alleged to have been imposed unlawfully on the passing by the will of the testator of a devise and legacy to the World Peace Foundation, a corporation organized under the laws of this Commonwealth and alleged to be a charitable…
1Opinion of the CourtRugg, C. J.
This is a petition to recover a tax levied by the tax commissioner upon a legacy given by Edwin Ginn for the benefit of the World Peace Foundation. By St. 1912, c. 678, § 1, amending St. 1909, c. 490, Part IV, § 1, property is not subject to this tax which passes by will “to or for the use of charitable, educational, or religious sociéties or institutions, the property of which is by the laws of this Commonwealth exempt from taxation.” The statement of such exemptions, so far as here material, is in St. 1909, c. 490, Part I, § 5, as follows: “The following property . . . shall be exempted…
2Cases cited3 opinions
- Molly Varnum Chapter, D. A. R. v. City of LowellMassachusetts Supreme Judicial Court · 1910
- Massachusetts Society for the Prevention of Cruelty to Animals v. City of BostonMassachusetts Supreme Judicial Court · 1886
- Pierce v. StevensMassachusetts Supreme Judicial Court · 1910
3Cited by13 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
- Assessors of Dover v. Dominican Fathers Province of St. JosephMassachusetts Supreme Judicial Court · 1956
- The People v. First National BankIllinois Supreme Court · 1936
- Old Colony Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1954
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