310 Mass. 330 | Mass. | 1941
This is an appeal from a decision of the Appellate Tax Board denying a petition for the abatement of a tax, assessed in 1939, upon certain real estate which the taxpayer claims is exempt from taxation on the ground that it is owned and occupied by the appellant, a benevo
The present controversy is confined to the taxability of two parcels of land, i.e. Amrita Island, ,a parcel consisting of eight and one half acres upon which there are five large summer houses and some small buildings, and another par-eel on the mainland with an area of nearly twelve and three quarters acres upon which there is a cottage which was formerly a boat house. This realty was a part of the property devised by the will of Esther M. Baxendale to a trustee, with directions to rent the houses on Amrita Island and to use the net rent, together with certain other income, for the purpose of conducting on the property during the summer a series of not less than ten high class free lectures upon five designated subjects. Lectures on the first subject were to deal with such subjects connected with religion, sociology and interracial brotherhood as would tend to remove points of difference between men of divergent creeds, races and social conditions and to accentuate conciliation and agreement .among them. Among the remaining subjects were the encouraging of appreciation of animals, the promotion of their welfare and the fostering of the preservation and protection of birds and animals. The appellant is a benevolent and charitable corporation, incorporated for the purpose of establishing one or more refuges for suffering or homeless animals and any other charitable or benevolent acts for the welfare of animals. Title to the two parcels in question was-acquired by the appellant upon its appointment as trustee under the will in 1934, and it has since acted in that capacity. Since 1936 the buildings on Amrita Island have been used for a month in the summer as a school for those engaged as field agents for animal welfare organizations and for those engaged in humane education in schools in the interests of animals: The work consists of lectures, conferences and discussions on various phases of animal life. During the summer session, the second.parcel is used occasionally for demonstrating humane methods of trapping predatory animals. Lectures are given in the cottage on this parcel. Those attending the confer
The appellant is not empowered by its charter to carry out the directions of the testatrix in reference to providing lectures of the first type on religious and sociological subjects, but is authorized by its charter to perform all the other provisions of the trust. The question presented is whether the appellant, admittedly a benevolent and charitable corporation, holding the title as trustee and occupying the premises in carrying out all the terms of the trust except the first one, and therefore for purposes the same as those enumerated in its charter, may be said to own and occupy the premises for the purposes for which it was incorporated under G. L. (Ter. Ed.) c. 59, § 5, Third, and so to be entitled to an exemption from taxation.
All property is benefited by the security and protection furnished by the State, and it is only just and equitable that expenses incurred in the operation and maintenance of government should be fairly apportioned upon the property of all. An exemption from taxation releases property from this obligation to bear its share of the cost of government and serves to disturb, to some extent, that equality in the distribution of this common burden upon all property which is the object and aim of every just system of taxation. While reasonable exemptions based upon various grounds of public policy are permissible, yet taxation is the general rule. Opinion of the Justices, 270 Mass. 593. Assessors of Quincy v. Cunningham Foundation, 305 Mass. 411. It is for this reason that statutes granting exemptions from taxation are strictly construed. A taxpayer is not entitled to an exemption unless he shows that he comes within either the express words or the necessary implication of some statute conferring this privilege upon him. Milford v. County Commissioners, 213 Mass. 162. William T. Stead Memorial Center of New York v. Wareham, 299 Mass. 235. Commissioner of Corporations & Taxation v. Bristol County Kennel Club, Inc. 301 Mass. 27.
The first requisite for an exemption under the instant
The taxpayer does not complain because the tax was assessed to it as the owner, but contends that, because it was the owner, no tax ought to have been assessed; that the nature and quality of the ownership which it possesses as trustee entitle it to "an exemption from taxation. A person may make a conveyance or a devise to a charitable corporation either without any restrictions upon its use or
The taxpayer urges that it makes little practical difference whether the donor or testator gives absolutely or in trust to a charitable corporation, for in either case there are ample remedies to insure the utilization of the gift for the charitable purpose for which it was made. That may be true in various aspects relating to the administration of public charities. Hubbard v. Worcester Art Museum, 194 Mass. 280. Read v. Willard Hospital, 215 Mass. 132.
The statute, G. L. (Ter. Ed.) c. 59, § 5, Third, upon which the appellant relies, exempts the personal property of a charitable institution from taxation, and this has been held to include personal property owned by a corporation or held in trust for it. Williston Seminary v. County Commissioners, 147 Mass. 427. Watson v. Boston, 209 Mass. 18. Little v. Newburyport, 210 Mass. 414. The provision exempting personal property is broader than that exempting real estate owned and occupied by a charitable institution for its corporate purposes. A charitable institution as the beneficial owner of real estate does not enjoy the same exemption under said § 5, Third, as that given to it as the beneficial owner of personal property. Assessors of Weston v. Trustees of Boston College, 296 Mass. 399. Indeed, not only does this clause itself indicate a difference between property held in trust and that owned outright by a charitable institution, but the section in which it is contained makes a distinction • between property held by an owner and that held by a trustee. The real estate and personal property belonging to or held in trust for the benefit of organizations of war veterans, the real estate owned by or held in trust for certain military units, personal property owned by' or held in trust for religious organizations, and
In Salem Marine Society v. Salem, 155 Mass. 329, it was held that a society organized under Prov. St. 1771-72, c. 21, (5 Prov. Laws, 179), to diffuse knowledge on navigating matters among its members and to furnish relief to members and their families in need of assistance, which, upon being authorized by St. 1889, c. 410, accepted a testamentary trust for the erection and maintenance of a church for the accommodation of seamen and procured a. site and constructed a church, was not entitled to an exemption from taxation upon the church property. The
We need not decide whether occupancy of the taxed premises for carrying out the provisions of the trust is an occupancy for the corporate purpose of a charitable institution.
The appellant does not show that it is entitled to any abatement, and the petition must be dismissed, with costs.
So ordered.