Molly Varnum Chapter, D. A. R. v. City of Lowell
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax upon the “ Spalding House,” so called, in Lowell, which the plaintiff paid to the defendant under protest, asserting that the real estate was exempt from such taxation. Writ dated October 3, 1908. The case was heard by Bell, J., upon an agreed statement of facts.
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Contract to recover the amount of a tax upon the “ Spalding House,” so called, in Lowell, which the plaintiff paid to the defendant under protest, asserting that the real estate was exempt from such taxation. Writ dated October 3, 1908. The case was heard by Bell, J., upon an agreed statement of facts. From that statement the following facts appeared as well as those stated in the opinion: “ Molly Varnum Chapter, Daughters of the American Revolution, before and after its corporation . . . has done the follow- • ing work: (1) The instituting and organizing by members of the chapter of a fete…
1Opinion of the CourtBraley, J.
The defendant having levied and collected a tax upon the real estate owned by the plaintiff, this action is brought to recover it back. It having been agreed that the omission to make the return required by B. L. c. 12, § 41, was not wilful, the only question for decision is whether the plaintiff is within the class of corporations described in B. L. c. 12, § 5, cl. 3, as “ literary, benevolent, charitable and scientific institutions ” whose real property, when used and occupied for the purpose for which they are incorporated, is exempted from taxation.
The plaintiff is a corporation chartered…
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