Exemption from taxation; addresses, reports, judicial proceedings, legislative bills, acts and other documents relating to exemption of Massachusetts colleges and universities from taxation

Front matter

EXEMPTION FROM TAXATION IN MASSACHUSETTS

I'KKSKNTKII IIY

THE CONSTITUTION:

Preface

The proposals made in 1907 to restrict the right of Massachusetts colleges and universities to exemption from taxation brought about concerted action on the part of these institutions, to inform both the Legislature and the public of the fundamental principles justifying the statutory exemption. The issue being squarely defined, after the fullest public discussion, the House of Representatives decided by a vote of 142 to 14 that not even the most moderate reduction of the right to exemption would be tolerated by the Commonwealth of Massachusetts.

This gratifying outcome of the appeal to public opinion made by the colleges and universities of the state in 1907 suggested to the executive committee having their interests in charge that it would be wise to compile for ready reference the addresses, reports and documents bearing on the question of exemption in Massachusetts. The committee hope that this compilation will help to remove such misapprehension as may appear from time to time in different parts of the state regarding both the principle of exemption and its effect upon the communities in which it occurs.

The educational institutions of Massachusetts enjoying freedom from taxation on the ground of their performance of a public service, must always court the fullest investigation into the efficiency and good faith with which they perform that service. Their right to exemption can be ■ kept alive only by continuous service. Periodic inquiries on this subject, instead of being resented should be welcomed as providing an opportunity to make the educational resources of the state better known and more justly appreciated. On the other hand, when the object in view is to let the public and the Legislature know the history of exemption, the arguments justifying it, and its practical effects, the laborious search for data already available, and the reinvestigation of subjects already exhaustively investigated and fully reported upon entail a large waste of time and money. It is therefore with a view to economy and efficiency in bringing the resuUs of former legislation and discussion before the people of the state that the present volume is issued. A similar service has just been rendered by the Tax Commissioner's report (1910 House No. 1395) in which the results of previous investigations and judicial proceedings have been admirably summarized.

JEROME D. GREENE,

On behalf of the Executive Committee of the Cooperating Colleges and Universities.