Trustees of the Wesleyan Academy v. Inhabitants of Wilbraham
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed by the assessors of the defendant town, in 1866, in part on two horses, four oxen and six cows, and in part on two barns and about a hundred and fifty acres of land, of the property of the plaintiffs, and by them paid under protest.
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Contract to recover the amount of a tax assessed by the assessors of the defendant town, in 1866, in part on two horses, four oxen and six cows, and in part on two barns and about a hundred and fifty acres of land, of the property of the plaintiffs, and by them paid under protest. Trial in the superior court, before Devens, J., who reserved the case for the determination of this court on the following report: “ It appeared in evidence that the plaintiffs were incorporated and authorized to hold property, by the Sts. of 1823, c. 80, and 1866, c. 106; and that they held property in 1866…
1Opinion of the CourtChapman, C. J.
This action is founded upon the Gen. Sts. c. 11, § 5, which exempts certain property from taxation. The third clause exempts “ the personal property of literary, benevolent, charitable and scientific institutions incorporated within this Commonwealth, and the real estate belonging to such institutions, occupied by them or their officers for the purposes for which they were incorporated.” The academy of the plaintiffs is a literary and scientific institution duly incorporated, and the only questions that are raised in the case relate to the character of the property which the defendants have…
2Cited by30 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Trustees of Griswold College v. StateSupreme Court of Iowa · 1877
- Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
- Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904
- Willard v. PikeSupreme Court of Vermont · 1886
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