Young Men's Protestant Temperance & Benevolent Society v. City of Fall River
Massachusetts Supreme Judicial Court
Contract, to recover the amount of taxes assessed upon the plaintiff’s property, and paid to the defendant under protest. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court, on appeal, upon agreed facts, the material parts of which appear in the opinion.
1Opinion of the CourtField, C. J.
The plaintiff is a corporation organized under Pub. Sts. e. 115, and owns real estate in the city of B'all River. It contends that this real estate is exempt from taxation under Pub. Sts. c. 11, § 5, cl. 3, as amended by St. 1889, c. 465. This clause exempting property from taxation as amended is as follows: “ Third, the personal property of literary, benevolent, charitable, and scientific institutions and temperance societies incorporated within this Commonwealth, and the 'real estate belonging to such institutions occupied by them or their officers for the purposes for which they were…
2Cases cited3 opinions
- Coe v. Washington MillsMassachusetts Supreme Judicial Court · 1889
- Dolan v. Court Good SamaritanMassachusetts Supreme Judicial Court · 1880
- Suter v. HilliardMassachusetts Supreme Judicial Court · 1882
3Cited by27 opinions
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Fitterer v. CrawfordSupreme Court of Missouri · 1900
- Bistline v. BassettIdaho Supreme Court · 1928
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Minns v. BillingsMassachusetts Supreme Judicial Court · 1903
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