President & Fellows of Harvard College v. Assessors of Cambridge
Massachusetts Supreme Judicial Court
Appeal to the Superior Court, from a decision of the respondents on a petition for an abatement of taxes assessed upon the petitioner’s property in Cambridge. Trial, without a jury, before Bell, J., who found for the petitioner; and, with the consent of the parties, reported the case for the determination of this court. The facts appear in the opinion.
1Opinion of the CourtMorton, J.
This is an action to recover back taxes that were assessed by the respondents on certain parcels of real estate be*146longing to the petitioner situated in Cambridge, which the petitioner contends were exempt from taxation under Pub. Sts, c. 11, § 5, cl. 3, as amended by St. 1889, c. 465.
The case was heard by a justice of the Superior Court, without a jury, on what are called agreed facts, but which we interpret as authorizing him to draw such inferences as he thought warranted ; he held that the property was exempt, and found for the petitioner for the entire amount, and reported the case to…
2Cases cited6 opinions
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Massachusetts General Hospital v. Inhabitants of SomervilleMassachusetts Supreme Judicial Court · 1869
- Trustees of the Wesleyan Academy v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1868
- President & Trustees of Williams College v. Assessors of WilliamstownMassachusetts Supreme Judicial Court · 1897
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3Cited by36 opinions
- National Bank of Commerce v. City of New BedfordMassachusetts Supreme Judicial Court · 1900
- State ex rel. Fatzer v. Board of RegentsSupreme Court of Kansas · 1949
- Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
- Beta Theta PI Corp. v. Board of Com'rs of Cleveland CountySupreme Court of Oklahoma · 1925
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