Green Acre Baha'I Institute v. Town of Eliot
Decision Date | 23 December 1954 |
Citation | 110 A.2d 581,150 Me. 350 |
Parties | GREEN ACRE BAHA'I INSTITUTE v. Town of ELIOT. |
Court | Maine Supreme Court |
Francis F. Neal, Kittery, Thomas E. Flynn, Jr., John R. DeCourcy, Portsmouth, N. H., for plaintiff.
Varney & Levy, Portsmouth, N. H., Richard E. Poulos, Portland, for defendant.
Before WILLIAMSON, TIRRELL, BELIVEAU, TAPLEY, THAXTER, WEBBER, JJ.
This was an appeal from the refusal of the Selectmen of the Town of Eliot to abate taxes assessed against the Green Acre Baha'i Institute for the year 1952. The matter was heard by a single justice below, who entered a decree embracing findings of fact and rulings of law and which ordered the taxes abated in full. Exceptions thereto are before us.
The petitioner deems itself exempted from taxation as a benevolent and charitable institution under the provisions of R.S.1944, Chapter 81, § 6, as amended, the pertinent portions of which read as follows:
Petitioner is a corporation organized under the laws of Maine by members of the Baha'i faith to 'conduct educational facilities, including classes, public lectures and research, for the exposition of spiritual truths, principles and religious precepts based upon the extant and available sacred literature of all revealed faiths, with particular reference to the Baha'i teachings on progressive revelation, religion, unity, and the oneness of mankind; to build and maintain and operate such buildings, museums, dormitories, libraries and facilities as may be necessary to carry out the educational, religious, charitable and benevolent purposes of the corporation;' and further, 'In the conduct of its educational program and the operation of its properties for the aforesaid purposes, (to) conform to the administrative principles and spiritual authority duly established in the Baha'i teachings as upheld by the elective national Baha'i body known as the National Spiritual Assembly of the Baha'is of the United States.'
Petitioner owns and operates in respondent town certain real estate comprising a number of acres of land and certain buildings suitable for classes, lectures, concerts and the like, with facilities for lodging and board. The activities are confined to the summer season. Persons in attendance include members of the Baha'i faith, non-members who express a sincere interest in the faith, and citizens of the local community. There are facilities for recreation. Persons who require board and lodging pay for those services, but are required to participate in the classes and lectures. As the Baha'i faith has no official clergy, all members are expected to serve in a missionary role and expand the faith. In...
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