Taxation in Massachusetts : a Treatise On the Assessment And Collection of Taxes, Excises And Special Assessments Under the Laws of the Commonwealth of Massachusetts

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2 The exemption granted by clause eleventh dates back to early times. Not every corporation which conducts or is inter- ested in religious services is however a religious organization within the meaning of this statute; it seems to be strictly con- fined to churches and ecclesiastical bodies owning houses of religious worship and using and occupying them as such. 3 The real estate of a religious organization other than a house of worship is taxable, although the income from it is used to suppor...t religious worship, 4 or it is occupied by the minister as a dwelling house free of rent. 5 The land upon which a church stands and land necessary or incidental to the use of the church as a place of public worship is exempt; but surrounding land not reasonably necessary for 1 St. 1918, c. 106.
2 Trustee of Ministerial Fund v. Gloucester, 19 Pick. 542 (1837) ; Trustees of the Greene Foundation v. Boston, 12 Cush. 54 (1853).
3 Salem Marine Society v. Salem, 155 Mass. 329 (1892) ; Evangelical Baptist etc.


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