Woodlawn Cemetery v. Inhabitants of Everett
Massachusetts Supreme Judicial Court
Contract to recover the amount of taxes paid under protest. The case was submitted to the Superior Court, and after judgment for the defendant, to this court, on appeal, upon an agreed statement of facts, in substance as follows : On August 31, 1850, in pursuance of the St. of 1841, c. 114, the Woodlawn Cemetery was organized as a corporation, “for the purpose of procuring, establishing, and preparing a cemetery or burial place for the dead.”
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Contract to recover the amount of taxes paid under protest. The case was submitted to the Superior Court, and after judgment for the defendant, to this court, on appeal, upon an agreed statement of facts, in substance as follows : On August 31, 1850, in pursuance of the St. of 1841, c. 114, the Woodlawn Cemetery was organized as a corporation, “for the purpose of procuring, establishing, and preparing a cemetery or burial place for the dead.” In 1851, the corporation purchased a parcel of land, then in the town of Malden, for the objects of its organization; which land was then and has been…
1Opinion of the CourtGray, C. J.
By the Rev. Sts. c. 7, § 5, cl. 5, “ all tombs and rights of burial ” were exempted from taxation.
The St. of 1841, c. 114, authorizing ten or more persons to organize themselves as a corporation for the purpose of procuring, establishing and preparing a burial place for the dead, provided in § 7 that “the real estate of such cemeteries or burial places shall be exempt from public taxes, so long as the same shall remain dedicated for the purpose of a cemetery or burial place for the dead.”
*361By § 1 of the St. of 1855, c. 237, (which was passed and took effect on April 27, 1855,) the Woodlawn…
2Cases cited5 opinions
- Sohier v. Trinity ChurchMassachusetts Supreme Judicial Court · 1871
- Massachusetts General Hospital v. Inhabitants of SomervilleMassachusetts Supreme Judicial Court · 1869
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
- Commonwealth v. Certain Intoxicating LiquorsMassachusetts Supreme Judicial Court · 1874
- Balch v. County Commissioners of EssexMassachusetts Supreme Judicial Court · 1869
3Cited by23 opinions
- Proprietors of Mount Hope Cemetery v. City of BostonMassachusetts Supreme Judicial Court · 1893
- Fairlawns Cemetery Assn., Inc. v. Zoning CommissionSupreme Court of Connecticut · 1952
- City of Salem v. MaynesMassachusetts Supreme Judicial Court · 1877
- Foster v. Mayor of BeverlyMassachusetts Supreme Judicial Court · 1944
- Revere Water Co. v. Inhabitants of WinthropMassachusetts Supreme Judicial Court · 1906
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