St. James Educational Institute v. City of Salem
Massachusetts Supreme Judicial Court
Two actions of contract, brought by a corporation organized under the Pub. Sts. c. 11, § 5, for the education and religious instruction of children, to recover the amount .of taxes paid under protest. Trial in the Superior Court, without a jury, before Dewey, J., who found for the defendant in each case, and reported the cases for the determination of this court. The facts appear in the opinion.
1Opinion of the Court
By the Court.
The following opinion was written by Mr. Justice Devens, and was adopted after his death as the opinion of the court by the Justices who sat with him at the argument.
We shall not have occasion to consider whether the plaintiff is one of the corporations properly described in the Pub. Sts. c. 11, § 5, cl. 3, so that its property, according to the provisions of that clause, is exempt from taxation. That its real estate should be thus exempt, it is necessary that it should be occupied by it, or its officers, for the literary, benevolent, charitable, or scientific purposes for which…
2Cases cited1 opinion
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- Phi Beta Epsilon Corp. v. City of BostonMassachusetts Supreme Judicial Court · 1903
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