Inhabitants of Essex County v. Board of Assessors of City of Salem

• Decision Date: 12 January 1891
• Citation: 26 N.E. 431,153 Mass. 141
• Parties: INHABITANTS OF COUNTY OF ESSEX v. BOARD OF ASSESSORS OF CITY OF SALEM et al.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

153 Mass. 141

26 N.E. 431

INHABITANTS OF COUNTY OF ESSEX v. BOARD OF ASSESSORS OF CITY OF SALEM et al.

Supreme Judicial Court of Massachusetts, Essex.

January 12, 1891

Petition for certiorari by the inhabitants of the county of Essex against the board of assessors of the city of Salem, to restrain the collection of taxes on certain real property belonging to the county. The case is reserved for the decision of this court.

HEADNOTES

Taxation 2277

371 ----

371III Property Taxes

371III(E) Public Property and Institutions

371k2274 Property of State or Municipality

371k2277 Public Buildings and Institutions.

(Formerly 371k185)

Real estate purchased by county for enlarging jail and jail grounds is taxable, while let for private purposes and source of income to county, by city within which it is situated.

Taxation 2311

371 ----

371III Property Taxes

371III(F) Exemptions

371III(F)1 In General

371k2311 Public Property in General.

(Formerly 371k213)

Real property belonging to county, used for private purposes, and from which county receives rent, is not exempt from taxation.

COUNSEL

William H.

Moody, for petitioners.

F.L Evans, for respondents.

OPINION

FIELD C.J.

The evidence shows that the real estate on which the tax has been assessed was purchased by the county of Essex with the intention of some time using it for enlarging the jail and jail-grounds in Salem, but that it has not been actually appropriated to this purpose; and whether it will ever be so appropriated is uncertain, and the intention to appropriate it to any public sue, if any exists, is indefinite, and dependent upon events which may or may not occur. This real estate is actually let to different persons, who occupy it and pay rent to the county; and all of the tenants but one have no connection with the jail, and are not employed by the county; and the one tenant who is employed by the county occupies his tenement, and pays rent for it, in the same manner as the other tenants. The statutes provide that "real estate for the purposes of taxation shall include all lands within this state, and all buildings and other things erected on or affixed to the same." Pub.St. c 11, § 3. The statutes exempt from taxation the property of the commonwealth, with some express exceptions; but there are no similar provisions exempting from taxation the property of counties. Pub.St. c. 11, § 5, cl. 2. The property of counties is held exempt from taxation when appropriated to public uses, because courts infer that it is not the intention of the legislature to tax property so used, in the absence of any express declaration that it should be taxed. This implication is made on account of the nature of the uses to which the property is appropriated. It is not to be presumed that the legislature intended to tax the instrumentalities of government. Inhabitants of Worcester Co. v. Mayor, etc of Worcester, 116 Mass. 193.

Each county is "a body politic and corporate for the following purposes: To sue and be sued; to purchase and hold for the use of the county personal estate and lands lying within its own limits; and to make necessary contracts, and do necessary acts, in relation to its property and concerns." Pub.St. c. 22, § 1. County commissioners are authorized to appoint agents to sell the real estates of their respective counties. Id. § 4. The city of Salem is but a part of the ...