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A separate armistice with Hungary was signed November 13, 1918.
No. 8, DECEMBER, 1918
Decision of Supreme Judicial Court of Massachusetts
as to Mr. Ginn's Legacy to World Peace Foundation
BY SAMUEL J. ELDER
It would be worse than useless to attempt by way of analysis or exposition to add to the words of Chief Justice Rugg of the Supreme Judicial Court of Massachusetts in rendering the opinion of the Court concerning the purposes of the World Peace Foundation. It is a cause of profound satisfaction that a great Court in a Christian Commonwealth has so clearly shown how fully our Constitution and the policy of our laws, instead of hampering, promote and safeguard the highest moral aims.
The case was that of Parkhurst et al., Executors, v. Treasurer and Receiver General. A tax was imposed and paid upon the legacy given by Mr. Ginn for the benefit of the Foundation, based upon the contention that it was not in law a charity and was therefore not exempt from taxation.
The language of the Chief Justice in determining "that the excise has been illegally exacted” and was to be repaid is in part as follows:
"Mr. Ginn by his will devoted a large annual payment for the benefit of the World Peace Foundation, a corporation organized under the laws of this commonwealth. Its corporate purpose is declared in these words: “The corporation is constituted for the purpose of educating the people of all nations to a full knowledge of the waste and destructiveness of war and of preparation for war, its evil effects on present social conditions and on the well-being of future generations, and to promote international justice and the brotherhood of man; and generally by every practical means to promote peace and good will among all mankind.'
“The declaration of corporate purpose expresses one of the highest moral aspirations of the race. It adopts almost the very words of the angel song on the night of the Nativity. It reveals nothing on a