Source: http://masscases.com/cases/sjc/331/331mass359.html
Timestamp: 2019-04-19 16:24:17+00:00

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ASSESSORS OF EVERETT vs. ALBERT N. PARLIN HOUSE, INC. (and a companion case between the same parties).
APPEALS from decisions by the Appellate Tax Board.
Harris E. Albert, City Solicitor, for the assessors of Everett, submitted a brief.
Edmund L. Twomey, for the taxpayer.
RONAN, J. These are appeals by the board of assessors of Everett from decisions of the Appellate Tax Board granting abatements to Albert N. Parlin House, Inc., of the entire real estate tax assessed to it by the board for the years 1950 and 1951 upon two parcels of real estate. The tax for 1950 on the larger parcel of land with the buildings amounted to $6,789 and on the other lot of land amounted to $65.70. The tax for 1951 on these lots amounted to $6,448 and $62.40 respectively.
out the educational, charitable and benevolent purposes" set forth in article Third of the seventh codicil of the will of Albert N. Parlin, and that portion of article Third quoted above was incorporated in the charter. The charter also stated that the corporation shall not transfer the title or control of any of its property without the concurrence of both of the testamentary trustees. Apparently, one of the trustees had become deceased. The two surviving trustees in 1932 transferred to the corporation by trustees' deeds the two lots of land in exchange for all of its shares of stock. Each deed provided that it was "made without covenants of any kind express or implied and by virtue of and pursuant to the power conferred by said will and every other power." The deeds do not appear in the record although they were produced at the hearing before the tax board together with a certificate of title to one of the lots.
The assessors contend that the evidence was insufficient to show that the property was used for charitable purposes within G. L. (Ter. Ed.) c. 59, Section 5, Third. Real estate owned and occupied by a benevolent or charitable institution for the purposes for which it was incorporated, if none of its income or profits is used except for certain purposes and none distributed to its officers or stockholders, is entitled to an exemption from taxation under this statute.
and the length of stay of those who are worthy and poor. Emerson v. Trustees of Milton Academy, 185 Mass. 414, 415. Assessors of Boston v. Lamson, 316 Mass. 166, 173-174. The will did not indicate that an occupant should not stay beyond any definite period of time. The testator intended that his stay should be long enough to aid him in getting a proper start in life, a matter which obviously might not in many instances be accomplished within a short period of time. The testator also intended that when his financial condition so improved that he could not reasonably be considered to be poor he should leave and give his place in the home to another. The word "poor" is not readily susceptible of exact definition. There may be reasonable differences of opinion in some cases. One may still be said to be poor, even if his wages may be higher than the rate prevailing a decade ago, in view of present economic conditions which may well be considered in determining his eligibility to become or continue as a lodger at the home. Howes Brothers Co. v. Unemployment Compensation Commission, 296 Mass. 275, 291. Ohio Bell Telephone Co. v. Public Utilities Commission of Ohio, 301 U.S. 292, 301. We perceive no deviation from the terms of the purposes of the home. New England Sanitarium v. Stoneham, 205 Mass. 335, 343. Springfield Young Men's Christian Association v. Assessors of Springfield, 284 Mass. 1, 7-8. Assessors of Lancaster v. Perkins School, 323 Mass. 418, 422.
legal possession of entire dormitories for the students and dwellings for the faculty and is in actual occupation thereof and of every room therein within the meaning of a tax exemption statute requiring occupancy by the institution itself. Trustees of Phillips Academy v. Andover, 175 Mass. 118. President & Fellows of Harvard College v. Assessors of Cambridge, 175 Mass. 145. Trustees of Amherst College v. Assessors of Amherst, 193 Mass. 168. That is the situation here.
material "shall be conclusive upon and against all persons." G. L. (Ter. Ed.) c. 185, Section 45. No change in the condition of that title has been suggested. There was no error in the decision of the board granting abatements of the full amount of the taxes assessed upon the registered parcel.
The question remains as to the ownership of the small parcel. The tax was properly assessed to the corporation because it held the record title. G. L. (Ter. Ed.) c. 59, Section 11, as appearing in St. 1939, c. 175. See Boston v. Quincy Market Cold Storage & Warehouse Co. 312 Mass. 638; Assessors of Boston v. John Hancock Mutual Life Ins. Co. 323 Mass. 242. The issue here is not the legality of the assessment but the right to an abatement. The assessment of all property within the Commonwealth is the rule and an exemption is the exception. Animal Rescue League of Boston v. Assessors of Bourne, 310 Mass. 330. Assessors of Boston v. Boston Pilots' Relief Society, 311 Mass. 232. Besides, an exemption is an act of grace of the sovereign power, and "the burden of proof is upon the one claiming an exemption from taxation to show clearly and unequivocally that he comes within the terms of the exemption." Boston Symphony Orchestra, Inc. v. Assessors of Boston, 294 Mass. 248, 257. Assessors of Framingham v. First Parish in Framingham, 329 Mass. 212, 215.
the Probate Court here. The general rule is that, except where permitted by a statute of the State where the land is located, a foreign trustee has no authority to convey land in another State. See Holmes v. Dunning, 260 Mass. 250, 253; Am. Law of Property, Section 13.6; 81 A. L. R. 660; 1 Powell on Real Property, 595-597; Restatement: Conflict of Laws, Section 216; Beale, Conflict of Laws, Sections 487.1, 491.1. Whatever hardships arose at common law in this respect have been greatly softened in various jurisdictions, including our own, where statutes have been enacted affording ready means for foreign fiduciaries to secure authority to convey or encumber lands located here. See G. L. (Ter. Ed.) c. 201, Section 30; c. 202, Sections 32, 33; and c. 203, Section 17A. Foreign executors and administrators, when the question is properly raised, are not recognized as having authority to maintain an action in our courts for the death of one who was domiciled in another State, Brown v. Boston & Maine Railroad, 283 Mass. 192, Boudreau v. New England Transportation Co. 315 Mass. 423, Boutillier v. Wesinger, 322 Mass. 495; and the same rule applies to foreign receivers. Beale, Conflict of Laws, Section 549.1.
Here the testamentary trustees never obtained any license to convey the small parcel to the corporation. Without more appearing on this record we are not prepared to say that a different rule should apply where, as here, the parcel was not owned by the testator but was purchased by the trustees in the administration of the trust. In our opinion the corporation has failed to sustain the burden of proving the ownership of this parcel and consequently there was error in granting an abatement of the tax on this lot.
Abatement of the 1950 tax granted in the amount of $6,789 with costs.
Abatement of the 1951 tax granted in the amount of $6,448 with costs.

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