192 Mass. 412 | Mass. | 1906
This is an action of contract to recover back taxes alleged to have been assessed and collected unlawfully. The taxes were assessed as of May 1, 1903. The case was submitted to the Superior Court on agreed facts, and a pro forma finding was made for the defendant from which the plaintiff appealed.
The plaintiff is the owner of the land and building on Tremont Street, Boston, known as Tremont Temple, the total valuation of which as determined by the assessors in 1903 was $935,000. From this the assessors deducted the sum of $350,000 and assessed the plaintiff on the balance. This deduction was made pursuant to § 2 of c. 154 of the Acts of 1857, under which the plaintiff was incorporated and organized. That section is as follows: “ Section 2. Said corporation may hold real and personal estate to the amount of three hundred and fifty thousand dollars, which property, and the net income thereof after the same has been paid for, shall be appropriated exclusively for the purposes in this act specified, and the same shall be exempted from taxation.” The property was acquired by the plaintiff in 1858, and the total value of the land and building was then and continued for some years to be less than $350,000. In 1893 the building was destroyed by fire and a new one was built at a cost of upwards of $346,000. For purposes of assessment the land was valued at $611,000 and the building at $324,000, making the total of $935,000 referred to above. The plaintiff contends, in substance, that the effect of the section quoted above is to exempt from taxation property acquired by it up to the value of $350,000 regardless of the subsequent increase in value, and that as the plaintiff had no other property, so far as appears, when this was acquired, and it was less than $350,000 in value, it comes within the exemption. In other words it contends that the exemption is specific rather than general in character, and attached for the benefit of the plaintiff
So ordered.