President, Etc., of Harvard College v. Assessors of Cambridge

• Decision Date: 04 January 1900
• Citation: 55 N.E. 844,175 Mass. 145
• Parties: PRESIDENT, ETC., OF HARVARD COLLEGE v. ASSESSORS OF CAMBRIDGE.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

175 Mass. 145

55 N.E. 844

PRESIDENT, ETC., OF HARVARD COLLEGE v. ASSESSORS OF CAMBRIDGE.

Supreme Judicial Court of Massachusetts, Middlesex.

January 4, 1900

COUNSEL

S. Hoar and Wm. Sullivan, for petitioner.

G. A A. Pevey, for defendant.

OPINION

MORTON, J.

This is an action to recover back taxes that were assessed by the defendants on certain parcels of real estate belonging to the plaintiff corporation, situated in Cambridge, which the plaintiff contends were exempt from taxation under Pub St. c. 11, § 5, cl. 3, as amended by St. 1889, c. 465. The case was heard by a justice of the superior court without a jury, on what are called agreed facts, but which we interpret as authorizing the court to draw such inferences from them as he thought they justified, and he found that the property was exempt, and found for the plaintiff for the entire amount and reported the case to this court in such a manner as to present the question of the assessability of each of the parcels.

We think that the ruling of the superior court was right, and that all of the property was exempt from taxation. Many of the principles and considerations and authorities applicable to this case have been stated and referred to somewhat at length in Trustees of Phillips Academy v. Inhabitants of Andover, 55 N.E. 841, and we do not deem it necessary to repeat them here.

The history of Harvard College, and of like institutions, shows we think, that from the beginning dormitories and dining halls have been furnished by the college for the use of the students, and have been regarded as devoted to college purposes. In addition to this, the effect of the decisions in Trustees of Wesleyan Academy v. Inhabitants of Wilbraham, 99 Mass. 599, and Mt. Hermon Boys' School v. Gill, 145 Mass. 139, 13 N.E. 354, is plainly to exempt property applied to such uses. See, also, Yale University v. Town of New Haven, 71 Conn. 316, 42 A. 87, 43 L. R. A. 490, and State v. Ross, 24 N. J. Law, 497. We do not think that it makes any difference in principle that the college, instead of itself furnishing board, provides a place, without rent or compensation in any form, or a lease or any agreement for a fixed term, for the use of students who club together for the purpose of obtaining for themselves, with the assistance of the college, food at cost. Property so used is occupied for the purposes for which the college was incorporated. Many particulars are stated in the agreed facts in regard to No. 17 Kirkland street, which is the parcel that we are now considering, that we do not think it necessary to refer to, as it seems to us plain that the property is exempt from taxation.

The history of the college, and of the legislation relating to it, also shows, we think, that the president's house during the earlier years of the college at any rate, was regarded as almost, if not quite, as necessary for the purposes of the institution as dormitories and dining halls. Public money was appropriated by the general court to build it as it had been to build the college buildings, and the occupancy of it evidently was considered as altogether official. The present house was built with funds given expressly for the purpose of erecting a dwelling house for the president and his successors in office, and since it was built has been occupied by them and their families. The president pays no rent or compensation for the use and occupation of the house, and has no lease, but occupies it, if he chooses, so long as he performs the duties of president. It, with several of the other houses that were taxed, namely, Nos. 11, 25, and 37 Quincy street, this being 17 Quincy street, are now, and were at the time of the assessment, within the college grounds, and the premises are kept in order and repair, including grading, graveling walks, fertilizing, and repairing and cleaning furnace, removal of ashes, etc., under the direction of the college superintendent of buildings, and the superintendent of grounds, and at the college expense. The whole lower floor, 'except, possibly, the kitchen, is used for class-day, commencement, and other receptions, and for many hospitalities incident to the president's functions.' The hall and drawing-room are also used for the convenience of the college and the president, for meetings of the faculty and committees, for conferences with university officers and students, for calls on university business, and for the annual meetings of the corporation at which degrees are voted. The rest of the house consists of the usual living and housekeeping rooms and chambers, and is used by the president and his family as a dwelling...