A Manual of Laws Relating to the Department of Public Welfare of ...

Cover A Manual of Laws Relating to the Department of Public Welfare of ...
A Manual of Laws Relating to the Department of Public Welfare of ...
Massachusetts
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121.
114 Mass. 337. 180 Mass. 485. 3 Op. A. G. 247.
116 Mass. 181, 189. 182 Mass. 457. 4 Op. A. G. 352.
118 Mass. 164, 362. 185 Mass. 310, 414.
120 Mass. 212. 188 Mass. 409. Exceptions.
(a) If any of the income or profits of the business of the institu- No exemption ,. ..,..,, if income or tion or corporation is divided among the stockholders or members, profits are or is used or appropriated for other than literary, educational, etc.
benevolent, charitable, scientific or religious purposes, it
...s property {ef MaSi iol'.
shall not be exempt. ^^^ ^^- ^^' (6) A corporation coming within the foregoing description shall wnfui omis- A 1 i. . 1 . 1 . .iT 11 • 1 • • s^on to bnng not be exempt for any year m which it wilfully omits to bring m in list prevents to the assessors the list and statement required by section twenty- ^^^^^ ^°^* nine.
(c) Real or personal property of such an institution or corpora- Property used tion, occupied or used wholly or partly as or for an insane asylum, insane not insane hospital, or institution for the insane or for the treatment of onl7?urth ^^ mental or nervous diseases, shall not be exempt unless at least one charity, etc.


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