New England Hospital for Women & Children v. City of Boston
This text of 113 Mass. 518 (New England Hospital for Women & Children v. City of Boston) is published on Counsel Stack Legal Research, covering Massachusetts Supreme Judicial Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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.
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113 Mass. 518, Counsel Stack Legal Research, https://law.counselstack.com/opinion/new-england-hospital-for-women-children-v-city-of-boston-mass-1873.