First Universalist Society v. Bradford
Massachusetts Supreme Judicial Court
Bill in equity, filed June 8, 1901, in the Probate Court for the County of Essex by the First Universalist Society in Salem, praying for the determination of the question of its liability to pay to the Commonwealth a succession tax under St. 1891, c. 425, of five per cent on the value of certain real estate devised to the plaintiff by the will of Walter S. Dickson, late of the town of Hamilton.
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Bill in equity, filed June 8, 1901, in the Probate Court for the County of Essex by the First Universalist Society in Salem, praying for the determination of the question of its liability to pay to the Commonwealth a succession tax under St. 1891, c. 425, of five per cent on the value of certain real estate devised to the plaintiff by the will of Walter S. Dickson, late of the town of Hamilton. The Probate Court found that the plaintiff was a religious society, duly incorporated, whose property is by law exempt from taxation, and made a decree that the real estate in question was not subject…
1Opinion of the CourtBoeing, J.
Walter S. Dickson, by his last will and testament, which was duly admitted to probate in June, 1900, devised to the First Universalist Society in Salem a parcel of land “ with the dwelling house and outbuildings thereon (the same being used and occupied by me as a homestead) to be used and occupied only as a parsonage for said Church, and for the same purpose I give said Church all the carpets in my said homestead and all the furniture therein not otherwise disposed of by me.”
The treasurer of the Commonwealth claims that a succession tax is due on this devise and bequest under St. 1891, c.…
2Cases cited2 opinions
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- Third Congregational Society v. City of SpringfieldMassachusetts Supreme Judicial Court · 1888
3Cited by5 opinions
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