Mount Hermon Boys' School v. Inhabitants of Gill
Massachusetts Supreme Judicial Court
Contract, in two counts. The first count was to recover $175.26, the amount of a tax assessed upon the real estate and personal property of the plaintiff on May 1, 1884, and paid under protest. The second count was to recover $179.79, the amount of a similar tax assessed on May 1,1885, and also paid under protest. Answer, a general denial.
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Contract, in two counts. The first count was to recover $175.26, the amount of a tax assessed upon the real estate and personal property of the plaintiff on May 1, 1884, and paid under protest. The second count was to recover $179.79, the amount of a similar tax assessed on May 1,1885, and also paid under protest. Answer, a general denial. Trial in the Superior Court, without a jury, before Brigham, C. J., who found the following facts : The plaintiff is an institution organized, under the Pub. Sts. c. 115, on May 19, 1882, for the “ education of boys,” and its property consists of a farm of…
1Opinion of the CourtKnowlton, J.
The defendant very properly conceded, at the argument, that the plaintiff was one of the institutions to which certain exemptions from taxation were granted by the Pub. Sts. c. 11, § 5, cl. 8. The first question under this clause is whether the plaintiff’s real estate which was taxed was occupied for the purpose for which the plaintiff was incorporated; and, inasmuch as the incorporation was under the general law, the second question is, under the last part of said clause, whether any portion of the taxed property, real or personal, was “ used or approprb ated ” at the time of taxation “ for…
2Cases cited3 opinions
- 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
- Monticello Female Seminary v. PeopleIllinois Supreme Court · 1883
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- Santa Rosa Infirmary v. City of San AntonioTexas Supreme Court · 1924
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- 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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