Evangelical Baptist Benevolent & Missionary Society v. City of Boston

This is an action of contract to recover back taxes alleged to have been assessed and collected unlawfully. The taxes were assessed as of May 1, 1903. The case was submitted to the Superior Court on agreed facts, and a pro forma finding was made for the defendant from which the plaintiff appealed.

The plaintiff is the owner of the land and building on Tremont Street, Boston, known as Tremont Temple, the total valuation of which as determined by the assessors in 1903 was $935,000. From this the assessors deducted the sum of $350,000 and assessed the plaintiff on the balance. This deduction was…