Boston Lodge, No. 10, B.P.O.E. v. City of Boston

• Decision Date: 28 February 1914
• Citation: 217 Mass. 176,104 N.E. 453
• Parties: BOSTON LODGE, NO. 10, B. P. O. E. v. CITY OF BOSTON.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

217 Mass. 176

104 N.E. 453

BOSTON LODGE, NO. 10, B. P. O. E. v. CITY OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

February 28, 1914

COUNSEL

Daniel J. Kane and Garland & Berenson, both of Boston, for appellant.

George A. Flynn, of Boston, for appellee.

OPINION

RUGG C.J.

This is an action to recover taxes on real estate paid under protest and alleged to have been assessed to the plaintiff illegally. The plaintiff contends that it is a charitable corporation and that its real estate is devoted to the charitable enterprises for which it was incorporated, and hence exempt from taxation. The case was submitted to the superior court on an agreed statement of facts, from which under St. 1913 c. 716, § 5, reasonable inferences might be drawn, and a general finding was made for the defendant. All legitimate inferences thus are established in favor of the defendant and the decision will not be disturbed unless unwarranted by all the evidence, including both the specific facts and the deductions of which they are susceptible. Cunningham v Connecticut Fire Insurance Co., 200 Mass. 333, 86 N.E. 787.

It is the general policy of our law that all property shall contribute proportionately to the support of government. Although exceptions are made of property devoted to certain uses, the burden of proof is upon everybody who claims it to show clearly and unequivocally that he comes within the terms of the exemption. Doubt upon this point operates against the party making the claim. Redemptorist Fathers v. Boston, 129 Mass. 178.

The statute under which the plaintiff asserts the illegality of the tax on its real estate is St. 1909, c. 490, part 1, § 5, cl. 3, which exempts the real estate of charitable institutions 'owned and occupied by them for the purposes for which they are incorporated.' The plaintiff's real estate consists of about 8,000 square feet of land, with a brick building thereon, all assessed for $200,000, entirely occupied by the plaintiff. On the first floor is the secretary's office, ladies' reception room, kitchen, stock room and dining room; on the second floor a library, two lounging rooms, a billiard room and toilet; on the third floor is a large lodge room with two anterooms, and on the fourth floor two shower baths and nine sleeping rooms. The purposes stated in the charter and constitution of the plaintiff may be assumed to be charitable. Many charitable functions are performed by it. Between $2,000 and $4,000 have been expended annually for several years in affording aid to its members and visiting members of the order. From the list of expenses for the last year set out in the facts it perhaps may be inferred that a total of about $8,000 has been expended for poor relief to members and others, funeral services and burial of members, medical attendance, lectures and entertainments.

But in accordance with the constitution of the order the plaintiff maintains a club for the social enjoyment of its members. It is manifest from the description of the uses of the building that by far the larger part of it is devoted to social and festive functions. It holds a club liquor license, and operates a dining room for its members. The gross receipts from the sale of food, intoxicating liquors and temperance drinks for the year from April 1, 1911, were in excess of $50,000, and from the...