152 Mass. 408 | Mass. | 1890
By its original act of incorporation, (St. 1838, c. 17,) the petitioner was authorized to receive from Daniel Waldo and hold a certain tract of land, and also land adjoining thereto not exceeding twenty acres. This land was, by § 3 of the statute, to be taken and held for a rural cemetery. Power was given to lay out the same in suitable lots for burial, and to grant rights of burial therein, which rights were not to be subject to attachment or execution, or liable to taxation, and it was added, “ nor shall said corporation be liable to be taxed for said land.” The corporation was authorized also “to erect on said premises a dwelling-house with suitable appendages thereto,” and “ to set off a portion of said land as a garden.” The tract of land the taxation of which is now in question is situated upon the westerly side of Grove Street, in Worcester, and was acquired by the corporation in 1853, after it had acquired the Waldo lot and the twenty acres in addition thereto-. It is on the opposite side of the highway from the other tracts of land, which have been laid out into burial lots and permanent avenues thereto. Upon it are a small dwelling-house, occupied by the superintendent of the cemetery, who pays no rent, but whose salary is fixed with reference to this privilege, and two small barns used for the keeping of the horse, carts, and tools owned and used by the corporation for the work on the cemetery grounds.
Without deciding that this property is exempt from taxation under the Pub. Sts. c. 11, § 5, cl. 8, the legislation which has exempted cemeteries and burial places from taxation confirms our view that the exemption which was given in terms by the St. of 1838 was extended to the lands purchased by authority of the St. of 1856. By the Rev. Sts. c. 7, § 5, cl. 5, all tombs
It is further contended by the respondents, that this tract does not adjoin the Waldo lot, or the territory taken under the original act. By the statute of 1856, it was not required that the land taken under it should be adjoining to that originally taken, and the justification of the petitioner in taking it proceeds from that act.
Writ of certiorari to issue.