Taxation Case Settled.

The contest between Harvard University and the City of Cambridge over the taxation of College property has finally been settled by the report of the Committee on Assessments which has declared in favor of the University. The trouble arose from the "Williamstown decision," rendered in February, 1897; by which all college property occupied by professors paying rental to the Corporation could be taxed. Starting with this concession, the city undertook to tax all College property during the years 1897, 1898, and 1899. For the first two years the College paid all assessments in full, but at the same time registered a protest which was carried to the Supreme Court of Massachusetts in 1899. On January 4, 1900, the court gave its decision against the city. All the money paid out by the University, amounting to $3190.40, was at once refunded by the city, and a committee was appointed to consider further action on the matter. This committee brought a bill before the State Legislature so framed as to provide for payment of taxes on college property by the state. The bill was defeated in the House only a few days ago, and as a result, the committee reported unfavorably to the city authorities. The status of the case is now the same as before the Williamstown decision: that is, no college property shall be taxed provided that it is used for the purposes of the college corporation. Such property includes all lecture halls or dormitories owned by the College, Memorial Hall, the building of the Co-operative Society and also eight pieces of land in the vicinity of the University that are occupied by professors or others directly connected with the Corporation.