Trustees of Amherst College v. Assessors of Amherst
Massachusetts Supreme Judicial Court
Appeal to the Superior Court, from the decision of the respondents, on' a petition for an abatement of a tax. Trial, without a jury, before Hardy, J., who found for the petitioners; and the respondents alleged exceptions. The facts appear in the opinion.
1Opinion of the CourtHolmes, J.
This is a petition for the abatement of a tax upon the house of the president of Amherst College, upon the ground that the house was exempt by Pub. Sts. c. 11, § 5, cl. 3. The judge presiding in the Superior Court ruled, as matter of law, that the house was exempt, and reported the question. The ease came before him upon the testimony of the president, supplemented by some agreed facts. It appeared that before the occupation by the president the house had been let for a girls’ school. The president lived in it with his family, paid rent to the college and water rates, established a tennis…
2Cases cited1 opinion
- President & Trustees of Williams College v. Assessors of WilliamstownMassachusetts Supreme Judicial Court · 1897
3Cited by7 opinions
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904
- Boston Lodge, No. 10, Benevolent & Protective Order of Elks v. City of BostonMassachusetts Supreme Judicial Court · 1914
- People ex rel. Thomas G. Clarkson Memorial College of Technology v. HaggettNew York Supreme Court · 1948
- Trustees of Amherst College v. Assessors of AmherstMassachusetts Supreme Judicial Court · 1906
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