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GREEN ACRE BAHA'I INSTITUTE v. TOWN OF ELIOT

110 A.2d 581 (1954)

GREEN ACRE BAHA'I INSTITUTE v. TOWN OF ELIOT.

Supreme Judicial Court of Maine.

December 23, 1954.

Attorney(s) appearing for the Case

Francis F. Neal, Kittery, Thomas E. Flynn, Jr., John R. DeCourcy, Portsmouth, N. H., for plaintiff.

Varney & Levy, Portsmouth, N. H., Richard E. Poulos, Portland, for defendant.

Before WILLIAMSON, TIRRELL, BELIVEAU, TAPLEY, THAXTER, WEBBER, JJ.

WEBBER, Justice.

This was an appeal from the refusal of the Selectmen of the Town of Eliot to abate taxes assessed against the Green Acre Baha'i Institute for the year 1952. The matter was heard by a single justice below, who entered a decree embracing findings of fact and rulings of law and which ordered the taxes abated in full. Exceptions thereto are before us.

The petitioner deems itself exempted from taxation as a benevolent and charitable institution...

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