Word: exempted
(lookup in dictionary)
(lookup stats)
Dates: during 1900-1900
Sort By: most recent first
(reverse)
...considerable extension in exemption was granted in 1818 when the court voted that the exemption of College property from taxation was not to be construed to prevent the town of Cambridge from taxing the lands and houses belonging to the Corporation outside of the College bounds, except those occupied by the president, instructors, students and resident graduates. From 1822 until 1829, a restriction was added to the last law, to the effect that the personal estate of these persons valued above $8000 could be taxed. The court, thinking the laws were too indefinite, appointed a committee to draw...
...city of Northampton, Mass., the seat of Smith College, prepared the following act with regard to college taxation which will be presented before the State Legislature today: "Be it enacted that the real estate of literary and scientific institutions, which are new exempt from taxation, be assessed at a fair market value, the payment of the tax to be made out of the treasury of the Commonwealth...
...contest between Harvard College and the city of Cambridge on taxing College property has not by any means, ended with the decision of the supreme court, by which the College property was declared exempt. The board of assessors and others in the city government, who hold the view that some of the property of the College ought to be taxed, are preparing a serious movement to bring about what they consider a more equitable basis of taxation...
...dominant or principal matter of consideration is the effect of the occupancy in promoting the objects of the institution and upon the efficiency and influence of the officers as such and upon those whom the institution designs to benefit. In the former case the property would not be exempt, and in the latter it would...