Taxation of Legacies And Successions in Massachusetts
Taxation of Legacies And Successions in Massachusetts
Massachusetts. Tax Commissioner's Dept
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7. That clause provides that "houses of religious worship owned by a religious society, or held in trust for the use of religious organizations, and the pews and furniture (except for parochial purposes)" shall be exempt. Both the 82 First Univ. Soc. in Salem r. Bradford. personal and real property of a religious society is taxable, even although the income is used to support religious worship. See Pub. Sts. c. 11, § 22 (now R. L. c. 12, § 25); Greene Foundation v. Boston, 12 Cush. 54; Boston S...ociety of Redemptorist Fathers v. Boston, 129 Mass. 178; and this applies to real estate used as a parsonage. Third Congregational Society of Spring- field V. Springfield, 147 Mass. 396. The contention of the treasurer is that the exemption clause in ques- tion is to be construed to provide that property which shall pass to or for the use of charitable, educational or religious societies or institutions is to be exempt to the extent to which the property of such societies or in- stitutions is exempt by general laws of taxation.
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