320 Mass. 311 | Mass. | 1946
This is an appeal under G. L. (Ter. Ed.) c. 58A, § 13, as amended, from a decision of the Appellate Tax Board denying an abatement of local taxes assessed against the appellant for the year 1944 on real and personal property.
The board found these facts: The appellant was incorporated under the laws of this Commonwealth “to establish, conduct and maintain a school at which those showing talent in dancing may obtain a complete and well-rounded dance education at cost ., . . to set up, produce and con
The evidence is not reported. The board finds, however, that there was little evidence as to the activities of the institution and that no officer of the corporation was present to testify, and no member of the faculty appeared to give evidence as to the type of instruction given. The board rules that the burden of proof is upon the party claiming éxemption “to show clearly and unequivocally that he comes within the terms of the exemption,” citing Redemptorist Fathers v. Boston, 129 Mass. 178, 180, and other
We interpret the decision of the board not as based upon any ruling that an institution for the teaching and advancement of the art of dancing could never be an educational institution and exempt as a public charity, but as based simply upon a finding that in this instance the appellant had failed to sustain the burden of proving to the board’s satisfaction that it was a public charity operating without profit to its members or stockholders and for the benefit of the public at large or of some part thereof or of an indefinite class of persons. It must meet these requirements in order to qualify for exemption, under G. L. (Ter. Ed.) c. 59, § 5, Third. Boston Symphony Orchestra, Inc. v. Assessors of Boston, 294 Mass. 248, 254-255. Assessors of Boston.v. Garland School of Home Making, 296 Mass. 378, 387-388. Boston Chamber of Commerce v. Assessors of Boston, 315 Mass. 712, 719. The necessity that an alleged charity, fall. clearly and unequivocally within the exempt class has been repeatedly stressed in our decisions. Some of the- cases are collected in the case last above cited at page 716. We cannot treat the failure of the board to be convinced as error of law.
There is. nothing in the specific findings of the board inconsistent with, its ultimate conclusion. Even if the purposes for which the appellant was incorporated and its by-laws would permit it to operate as a public charity, that fact alone is not decisive. It must prove that it is in fact so conducted that in actual operation it is a public charity. Little v. Newburyport, 210 Mass. 414, 415. Assessors of Boston v. Garland School of Home Making, 296 Mass. 378, 384. Assessors of Boston v. Boston Pilots’ Relief Society, 311 Mass. 232, 236-237. Hairenik Association, Inc. v. Boston, 313 Mass. 274, 278-279. Assessors of Boston v. Lamson, 316 Mass. 166, 172. Assessors of Boston v. World Wide Broadcasting Foundation of Massachusetts, Inc. 317 Mass. 598, 603.
The assessors have suggested that since many of the blanks in the form of application for abatement addressed to them were not filled out, the application was not “on a form approved by the commissioner” of corporations and taxation as required by G. L. (Ter. Ed.) c. 59, § 59, as amended. Assessors of Boston v. Suffolk Law School, 295 Mass. 489. The application was in fact upon a printed form which on its face purports to have been approved by the commissioner, but many questions on the form, particularly such as relate to the title to the property aiid to its value, were not answered. See Assessors of Brookline v. Prudential Ins. Co. 310 Mass. 300. In addition to this, a serious question exists as to whether the application contains any “sufficient description” of the real estate in question as required by G. L. (Ter. Ed.) c. 59, § 61, as amended. See § 64, as amended; § 65, as amended. Assessors of Brookline v. Prudential Ins. Co. 310 Mass. 300, 313.
Petition for abatement dismissed.