Senate Passed College Taxation Bill

At a meeting of the Massachusetts Senate, held yesterday afternoon, bill number 290 was passed as follows: "Section 1. The exemption from taxation provided by clause third of section five of chapter twelve of the Revised Laws shall not extend to such real estate belonging to any college or university or scientific institution authorized to grant degrees, as is occupied as a residence by an officer of instruction, administration, or government of such college, university or scientific institution,--provided, that nothing herein contained shall subject to taxation any building otherwise exempt, of which less than one-half in extent and value is occupied for any residential use or purpose by such officer or officers; and provided, further, that in no event shall more than the portion of any building so occupied or a sum equal in value to such portion be taxed against the owner of said building under the provisions of this act; and provided, further, that nothing herein contained shall affect the exemption from taxation now enjoyed by Wellesley College."

"Section 2. This act shall take effect upon its passage."

This bill, which closely affects the interests of all educational institutions in the State, has been vigorously opposed by the presidents of all the large colleges, academies, and universities concerned, on the ground of the violation of the policy followed by the State in encouraging the endowment of institutions, which shall be free from taxation. Although the pecuniary loss would in some cases be small, it is easily seen that the income of colleges which possess a great number of buildings occupied by officers, would be greatly curtailed by the passage of this bill.

A petition voicing the above sentiment was presented to the Senate, signed by President C.W. Eliot, President George Harris of Amherst College, President Henry Hopkins of Williams College, President F. W. Hamilton of Tufts College, and about fifteen other presidents. Many editorials have appeared in the Boston and New York papers concerning this subject, all of which support the stand taken by the institutions. In order to become a law the bill must pass the House of Representatives and be signed by the Governor of the State.