Curtis v. Androscoggin Lodge, No. 24
Supreme Judicial Court of Maine
Agreed statement. Judgment for defendant. Action of debt brought by Charles F. Curtis, Collector of Taxes for the City of Auburn, to recover from the defendant lodge certain taxes assessed thereop for the year 1903, and for which the said lodge claims an exemption. The writ was entered at the April term of the Supreme Judicial Court for Androscoggin County, and by agreement, reported for the decision of the Law Court. The case is stated in the opinion.
1Opinion of the CourtWiswell, C. J.
In this action by a tax collector to recover a tax assessed upon the real estate of the defendant, the only question presented by the agreed statement of facts, upon which the case comes to the law court, is, whether or not this real estate is exempt from taxation under the provisions of It. S., c. 9, § 6, paragraph II. By this paragraph, “the real and personal property of all benevolent and charitable institutions incorporated by the state,” is exempt from taxation, but, by the same section of the paragraph, “so much of the real estate of such corporations as is not occupied by them for…
2Cases cited4 opinions
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- President & Fellows of Harvard College v. Assessors of CambridgeMassachusetts Supreme Judicial Court · 1900
- First Unitarian Society of Hartford v. Town of HartfordSupreme Court of Connecticut · 1895
- Lyceum v. City of SalemMassachusetts Supreme Judicial Court · 1891
3Cited by16 opinions
- Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
- Green Acre Baha'i Institute v. Town of EliotSupreme Judicial Court of Maine · 1954
- Horton v. Colorado Springs Masonic Building SocietySupreme Court of Colorado · 1917
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
- Maine Medical Center v. LucciSupreme Judicial Court of Maine · 1974
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