Lyceum v. City of Salem
Massachusetts Supreme Judicial Court
Contract, to recover taxes paid under protest, in the years 1884 to 1887 inclusive. Trial in the Superior Court, without a jury, before Pitman, J., who found for the defendant, and reported the case for the determination of this court. The facts appear in the opinion.
1Opinion of the CourtW. Allen, J.
The Pub. Sts. c. 11, § 5, cl. 3, exempt from taxation “the personal property of literary, benevolent, charitable, and scientific institutions incorporated within this Commonwealth, and the real estate belonging to such institutions, occupied by them or their officers for the purposes for which *16they were incorporated.” The plaintiff was incorporated in the year 1852, by a special act, “ for the purpose of diffusing knowledge and promoting intellectual improvement in the city of Salem.” St. 1852, c. 120.
The plaintiff owns a lot of land in Salem, upon which is a building containing a large hall…
2Cases cited4 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Trustees of the Chapel of the Good Shepherd v. City of BostonMassachusetts Supreme Judicial Court · 1876
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
- St. James Educational Institute v. City of SalemMassachusetts Supreme Judicial Court · 1891
3Cited by18 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- New England Sanitarium v. Inhabitants of StonehamMassachusetts Supreme Judicial Court · 1910
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