New England Hospital for Women & Children v. City of Boston

Massachusetts Supreme Judicial Court
New England Hospital for Women & Children v. City of Boston, 113 Mass. 518 (Mass. 1873)
Gray

New England Hospital for Women & Children v. City of Boston

Opinion of the Court

Gray, C. J.

The facts agreed show that the plaintiffs, at the date of the assessment of this tax, had recently purchased the land in question for the purpose of establishing and maintaining a hospital thereon, and were diligently proceeding with the preliminary measures necessary to the erection of the same. The land must therefore be deemed to have been then occupied by them for the charitable purposes for which they were incorporated, and as such exempted from taxation by the Gen. Sts. c. 11, § 5, cl. 3. Judgment for the plaintiff.

Reference

Full Case Name
New England Hospital for Women and Children v. City of Boston
Cited By
16 cases
Status
Published