St. Mary's Sch. v. City of Concord

Decision Date03 October 1922
Docket NumberNo. 1819.,1819.
Citation118 A. 608
PartiesST. MARY'S SCHOOL v. CITY OF CONCORD.
CourtNew Hampshire Supreme Court

Petition by St Mary's School against the City of Concord, for abatement of taxes. Case discharged.

Petition for the abatement of taxes assessed upon real estate owned by the petitioner. The petitioner is a corporation organized for and devoted to educational purposes. The real estate upon which the tax is assessed was purchased to be used as a site for new buildings and grounds. It is owned by the plaintiffs for this purpose, and held with the intention of moving its school thereto and erecting and maintaining its school buildings thereon as soon as the necessary funds can be raised. The land consists of three parcels, approximately 5 1/2 acres of land unimproved except for a graded lot in one corner upon which one of the grantors had a house which he rented.

The petitioner has cultivated a portion of the premises for the use of the school, and sold the hay grown thereon. Residents of Concord have been allowed to maintain "war gardens" on the premises without payment of rent.

Streeter, Demond, Woodworth & Sulloway, of Concord, for plaintiff.

J. Joseph Doherty, City Sol., of Concord, for defendant.

PARSONS, C. J. "Section 1. The personal property of Institutions devoted to educational purposes, charitable and religious societies and of temperance societies, incorporated within this state, and the real estate owned and occupied by them*, their officers or their students for the purposes for which they are incorporated shall be exempt from taxation, provided none of the income or profits of the business of such corporations or institutions is divided among the stockholders or members, or is used or appropriated for other than educational, charitable or religious purposes, and provided, further, that in each case such exemption is limited to $150,000. * * *

"Sec. 2. All special acts exempting property of any such corporation or institution from taxation, unless such property is used as specified in section 1 of this act, and all acts or parts of acts inconsistent with this act are hereby repealed, and this act shall take effect upon its passage."

Laws 1913, c. 115, §§ 1, 2.

This act was amended in 1915 (Laws 1915, c. 150) so as to include within the exemption "property used and occupied by the Grand Army of the Republic." Prior to the act of 1913 institutions and societies of this character were many of them exempted by special acts, some of which have been construed by the court. Academy v. Exeter, 58 N. H. 306, 42 Am. Rep. 589; New London v. Colby Academy, 69 N. H. 443, 46 Atl. 743; Y. M. C. A. v. Keene, 70 N. H. 223, 46 Atl. 186. By the general statute law all real estate is taxable "except houses of public worship $2,500 of the value of parsonages owned by religious societies and occupied by their pastors, schoolhouses, seminaries of learning." By chapter 66, Laws 1895, so much of the property of charitable associations, corporations, and societies "as is devoted exclusively to the uses and purposes of public charity" is exempted. New London v. Academy, 69 N. H. 443, 446, 46 Atl. 743. The use which entitled such an institution to an exemption it was held must be an exclusive one, and accordingly in this case dormitories owned by the institution, and principally occupied by its students and officers, were held not entitled to exemption. See Academy v. Exeter, supra. By chapter 50, ...

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12 cases
  • St. Paul's School v. City of Concord
    • United States
    • New Hampshire Supreme Court
    • 31 Marzo 1977
    ...provision. The test of occupancy rather than exclusive use was intended to cover additional property. St. Mary's School v. Concord, 80 N.H. 436, 438, 118 A. 608, 609 (1922); Trustees, etc., Academy v. Exeter, 90 N.H. 472, 503, 27 A.2d 569, 590 (1940). According to this standard, dormitories......
  • In re Opinion of the Justices
    • United States
    • New Hampshire Supreme Court
    • 7 Enero 1930
    ...has frequently been dealt with in the same manner. Y. M. C. A. v. Keene, 70 N. H. 223, 46 A. 186, and cases cited; St. Mary's School v. Concord, 80 N. H. 436, 118 A. 608; Keene v. Roxbury, 81 N. H. 332, 126 A. 7; Piper v. Meredith, 83 N. H. 107, 139 A. 294, 55 A. L. R. The theory has been a......
  • Trs. of Phillips Exeter Acad. v. Exeter
    • United States
    • New Hampshire Supreme Court
    • 6 Febrero 1940
    ...many of them exempted by special acts * * *."—and "An intention * * * to establish uniformity is apparent". St. Mary's School v. Concord, 80 N.H. 436, 437, 438, 118 A. 608, 609. The 1926 revision of public statutory law (Public Laws), omitted section 2 of the 1913 act, which by its terms re......
  • Trs. of Phillips Exeter Acad. v. Exeter
    • United States
    • New Hampshire Supreme Court
    • 6 Febrero 1940
    ...many of them exempted by special acts * * *."—and "An intention * * * to establish uniformity is apparent". St. Mary's School v. Concord, 80 N.H. 436, 437, 438, 118 A. 608, 609. The 1926 revision of public statutory law (Publie Laws), omitted section 2 of the 1913 act, which by its terms re......
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