Newton Ctr. Woman's Club Inc. v. City of Newton

• Citation: 258 Mass. 326,154 N.E. 846
• Parties: NEWTON CENTRE WOMAN'S CLUB, Inc., v. CITY OF NEWTON.
• Decision Date: 21 January 1927
• Court: United States State Supreme Judicial Court of Massachusetts

258 Mass. 326

154 N.E. 846

NEWTON CENTRE WOMAN'S CLUB, Inc.,

v.CITY OF NEWTON.

Supreme Judicial Court of Massachusetts, Middlesex.

Jan. 21, 1927.

Exceptions from Superior Court, Middlesex County; C. H. Donahue, Judge.

Complaint by the Newton Centre Woman's Club, Inc., against the City of Newton, for abatement of property tax. Decree for complainants, ordering an abatement of tax, and defendant excepts. Exceptions overruled.

F. H. Stewart, of Boston, and F. X. Daly, of Roxbury, for petitioner.

J. W. Bartlett, of Boston, for respondent.

CROSBY, J.

This is a complaint under G. L. c. 59, § 65, for the abatement of a tax assessed by the respondent upon the complainant for the year beginning April 1, 1923. The case was heard upon the report of a commissioner. The judge made certain findings and ordered that the tax in question be abated on the ground that the complainant is a literary, benevolent and charitable organization within the meaning of those words as used in G. L. c. 59, § 5, cl. 3(a).

[1] The only question before us is whether upon the facts found and recited in the report, and the rational inferences to be drawn therefrom, the finding of the trial judge was warranted.

The complainant was incorporated under the laws of this commonwealth on May 23, 1916, for the purpose of ‘promoting ethical, social and intellectual culture in the community, and establishing and maintaining a place of meeting.’ The objects of the corporation as stated in Article II of its by-laws are:

‘(1) For mutual improvement in literary, artistic and educational interests; (2) for rendering aid in worthy or charitable causes; (3) for the promotion of social intercourse; and (4) for establishing and maintaining a place of meeting.’

Before its incorporation the Newton Centre Woman's Club had been in existence since November, 1888. Its membership has increased to 700. Its real estate consists of a lot of land, and a two-story house thereon used as a clubhouse; the contents of the house is the personal property assessed. Since 1922, when it was erected, the house has been occupied by the club for the purposes for which it was incorporated. A lecture hall is on the second floor.

The record shows that the club for many years has been engaged in and has rendered aid to a large number of charitable,philanthropic and educational causes, and continues to carry on such work in many directions, including aid to the following organizations: Newton Hospital, Newton Welfare Bureau, District Nursery, West Newton Music School, Bowen School, Newton Library, Army and Navy Club, War Memorial, Near East Relief, Disabled Soldiers, Veterans Corporation, China Famine Fund, Children's Hospital, War Children's Relief, Child Labor, Sailors Haven, Red Cross Association, Newton Centre Playground, Frances Willard Settlement, Salvation Army, and many other organizations. It has maintained scholarships each year since 1913, for girl students of Newton Centre, or ward 6, Newton, in different colleges; it has taught Italian residents of Thompsonville, in the city of Newton, the English language and has helped to improve their methods of living; it has established health clinics, a Girl Scout troop, and has contributed money toward the purchase and equipment of a playground for boys in Newton Centre, and to a large number of other charitable and benevolent objects on many occasions. Article III, paragraph 8, of the by-laws provides that from the annual membership fees of $6 each, $1 is to be expended for charity. The club has expended for charities from 1887 to the spring of 1923, the sum of $16,960.75. The club has also conducted at its house classes in sewing for girls, and provided a free meeting place weekly for Boy Scouts and for Girl Scouts, for the Public School Association, for the West Newton Music School, for free public art exhibitions, and for free public readings for school children, could have clean and unobjectionin literature, domestic science, civil government, landscape gardening, modern languages, drawing, dressmaking, millinery, and arts and crafts at a nominal fee.

In connection with the municipal authorities, it has provided motion pictures, so that the people of Newton, particularly the children could have clean and unobjectionable pictures in the city. A small charge is made for attendance at these entertainments, but they are not conducted at a profit, the amount received not being enough to cover a reasonable rental of the room, the cost of light and heat, and other necessary disbursements. The members of the club pay for admittance the same as nonmembers. The petitioner has no capital stock and no part of its work is carried on for profit, and none of its officers, so far as appears, receives a salary. Occasionally, parts of the building have been let for a fee to persons desiring to hold public meetings or give entertainments, but the net proceeds of all fees received by the club from all...