Massachusetts Supreme Judicial Court March 4, 1919 (Trustees of Thayer Academy v. Assessors of the Braintree)

Braley, J.

The petitioner is a,n educational institution whose real estate owned and occupied by it or its officers for the purposes for which it was incorporated is exempt from taxation under St. 1909, c. 490, Part I, § 5, cl. 3, unless the corporation wilfully omitted to bring into the assessors the list and statement required by § 41.