Masonic Education & Charity Trust v. City of Boston
Massachusetts Supreme Judicial Court
Contract for $556.50 paid to the city of Boston under protest as taxes for the year 1906. Writ dated January 25, 1907. In the Superior Court the case was heard by Pierce, J., upon the pleadings and an agreed statement of facts, which authorized the court to draw such inferences from the agreed facts as justice and equity might require.
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Contract for $556.50 paid to the city of Boston under protest as taxes for the year 1906. Writ dated January 25, 1907. In the Superior Court the case was heard by Pierce, J., upon the pleadings and an agreed statement of facts, which authorized the court to draw such inferences from the agreed facts as justice and equity might require. Upon the agreed facts and inferences drawn from them the judge ruled that the plaintiff was entitled to recover $608.53, and found for the plaintiff in that sum. At the request of the parties, he reported the case for determination by this court. If the ruling…
1Opinion of the CourtBraley, J.
If it were not for the defendant’s express waiver, the plaintiff’s right to maintain the action in its own name would present a serious question. But, this embarrasment having been removed, we are asked to decide whether a certain fund held by the plaintiff is exempt from taxation, and if exempt, whether the tax which has been levied, and has been paid under protest, can be recovered back in an action at law.
The fund is the residue of the estate of William H. Williams, given by his will to the master, wardens and members of the Grand Lodge of Masons in Massachusetts, “to be held and invested…
2Cases cited15 opinions
- American Malting Co. v. Souther Brewing Co.Massachusetts Supreme Judicial Court · 1907
- Farrigan v. PevearMassachusetts Supreme Judicial Court · 1906
- Minns v. BillingsMassachusetts Supreme Judicial Court · 1903
- Fellows v. MinerMassachusetts Supreme Judicial Court · 1876
- Franklin Square House v. City of BostonMassachusetts Supreme Judicial Court · 1905
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3Cited by24 opinions
- City of Houston v. Scottish Rite Benevolent Ass'nTexas Supreme Court · 1921
- Estate of HendersonCalifornia Supreme Court · 1941
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Little v. City of NewburyportMassachusetts Supreme Judicial Court · 1912
- Inhabitants of Milford v. County Commissioners of WorcesterMassachusetts Supreme Judicial Court · 1912
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