50 Md. 321 | Md. | 1879
delivered the opinion of the Court.
In this case the petition claims that certain property, consisting of two lots, with the buildings and improvements thereon erected, and a small amount of furniture therein used, constituting “St. Peter’s Academy,” and situated on the corner of Booth street and Calendar alley, in the city of Baltimore, is exempt from taxation, under the clause of the second section of the Act of 1876, ch. 260, which expressly exempts from State, county or municipal taxation “ hospitals or asylums, charitable or benevolent institutions, so far as used for the benefit of the indigent and afflicted, and the ground which the buildings used as such hospitals, asylums, charitable or benevolent institutions shall actually cover, and the equipments owned by such corporations or institutions.”
By affidavits and other proof taken by agreement, and submitted to this Court as constituting a part of the record, it appears that the title to this property is held by an association formed under the Act of 1852, ch. 231, called “The Sisters of Mercy in the City of Baltimore.” The objects of this corporation, as declared in their articles of association, is “to establish and maintain an Academy and free school in said city for the education of female
From the character of this institution, as thus shown by the proof, we have no hesitation in declaring that these lots and the buildings covering the same, with the furniture therein, occupied and used for the purposes stated, are exempt from taxation under the clause in question. In so deciding we in nowise contravene, but re-affirm what we have said in the case of The County Commissioners of Frederick County vs. The Sisters of Charity of Saint Joseph, 48 Md., 34. In that case the proof disclosed the fact that among other improvements for which exemption was claimed, there were one or more buildings used for academic purposes, in which, at the time of the assessment, there were seventy-two scholars receiving education, who paid, and were required to pay therefor, at the rate of $250 per annum, and it was held that so much of this property as was appropriated to this secular and educational purpose “for revenue” was liable to taxation, and that the fact that the surplus revenue thus derived was devoted to charitable uses did not entitle the property from which it accrued, to exemption. Then, after a review of the authorities, it is said: “The conclusion to he drawn from these premises is, that all the property of the appellees, real and personal, used and occupied in the maintenance and conduct of an academy or school for the education of young females, so far as it is a source of revenue to the appellees, is a proper object for assessment, notwithstanding the same buildings or property may be partially used for hospital purposes, or religious worship. If the property is indivisible, so that the value of the several parts cannot be ascertained, the amount of the net income from the academy or school may be capitalized as the basis of assessment.” If in the present case there was proof that any income or revenue
Order affirmed.
In the case of “St. Alphonsus Hall” the right to exemption is equally plain. By the affidavit of the Rev. Andrew Ziegler, taken and submitted under the same agreement as in the preceding case, it appears that the title to the property known as St. Alphonsus Hall or School is held by the Society of “ The Redemptorists,” a corporation created by the Act of 1842, ch. 26, and perpetuated by the Act of 1870, ch. 173, and organized for the purpose of affording “gratuitous education” to indigent children; that the schools conducted in this Hall are parochial schools connected with St. Alphonsus Church, and carried on for the education of the indigent children of the congregation, the great body of whom contribute nothing whatever to their support, but a few make small voluntary donations, which are expended in the purchase of books; that the schools are literally free schools for the education of those children who are indigent; that the schools yield no income or revenue whatsoever, but are a source of yearly expense to the congregation of St. Alphonsus Church, who supply them with private contributions; that no charge is made for the instruction and education of such children; and that the schools are supported as a
Order affirmed.
(Decided 31st January, 1879.)
The same thing is true in regard to “St. Lawrence’s School,” situated on Fort Avenue, Locust Point, and assessed to St. Lawrence’s Church. The affidavit of Rev. Peter McCoy, taken in the same way, shows that the building in which this school is conducted is built upon ground the title to which is in the Roman Catholic Archbishop of Baltimore, a corporation sole created by the Acts of 1832, ch. 308, and 1868, ch. 268, and that the school is conducted by charitable offerings for the children of indigent members of St. Lawrence’s Church; that it is a free school and yields no income or révenue, but is a source of yearly expense to the congregation of St. Lawrence’s Church; that indigent children are instructed in this school- and it is free to all of such class of good morals and willing to be subject to its regulations; that no charge is made for the instruction and education of these children, and it is supported as a charity by money derived from and contributed by private persons charitably disposed; that some of the children who are able make small voluntary donations, which are expended in the purchase of books, but no exaction is made upon them nor tuition fees charged, and the school is purely a charitable institution. The order in this case must also be affirmed.
Order affirmed.
(Decided 31st. January, 1879.)
More difficulty attends the disposition of the case of “St. Mary’s Seminary,” the grounds and buildings of which are located on Pennsylvania Avenue, near Franklin
Order reversed, and Cause remanded.
(Decided 31st January, 1879.)
In the case of “Bock Hill College ” it appears that the appellee, a corporation created hy the Act of 1865, ch. 10, for charitable, literary and educational purposes, under the direction of “ The Brothers of the Christian Schools,” and authorized to take and hold real and personal property the income from which shall not exceed a certain sum, is the owner of a lot of ground with the building thereon erected, situated on Courtland Street, in the City of Baltimore. This lot and building, with the furniture therein, have been assessed under the Act of 1876, and it is insisted they are exempted from taxation by the same clause of that statute to which reference has been so often made. From the affidavit of the Rev. Thomas S. Lee, found in the record in support of the appellee’s petition, it is proved that this building has been used since 1873 as a parochial
Order affirmed.
(Decided 31st January, 1879.)
, The same thing is true as to the case of “The Trustees of the Catholic Cathedral Church of Baltimore,” a corporation created by the Acts of 1795, ch. 15 and 1820, ch. 84, wherein exemption is claimed for a lot and building thereon, located on Franklin Street. The affidavit of the same party, the Rev. Thomas S. Lee, shows that the building erected on this lot has been used by the appellees since 1812 as a parochial school-house, under the direction of the “School Sisters of Notre Dame,” a religious society for the education of youth; that it yields no revenue or income, but is a source of yearly expense to the trustees; the poor and indigent girls of all ages, and boys up to ten years of age, are instructed at this school; that it is free to all children of this class, and no charge is made for their instruction and education, and is supported as a charity by money derived and contributed by private charitable individuals, and from the trustees out of the church funds, and from concerts held and given in its aid.
Order affirmed.
(Decided 31st January, 1879.)
We are constrained to arrive at a different result in the case in which the same appellees, “ The Trustees of the Catholic Cathedral Church of Baltimore,” claim exemption
The 28th section of the Act of 1876, under which these proceedings were had, provides (so far as it is applicable to the present case,) that any owner to whom property has been valued, and who shall claim that it is exempted from taxation, may file his petition in the City Court, setting forth the grounds upon which the exemption is claimed, and to this petition the Appeal Tax Court shall be made defendants, and shall answer the same within ten days after they shall have actual notice thereof; and it shall be the duty of the said Court to hear the case upon petition and answer, and upon such affidavits, if any, as the Court may authorize to be taken by either party, and shall determine whether the property so valued is subject to valuation and assessment, and if it shall determine that it is not, it shall by its order direct the Appeal Tax Court to strike the same from the list of property valued to such owner, but if it shall determine that said property is subject to valuation and assessment, it shall so determine by its order. And by section 30 of the same Act, it is provided that either party to these proceedings, may appeal from the order of the Court therein, to the Court of Appeals, and that Court shall immediately hear and determine the said case. The mode of procedure which must be followed is thus specially provided by statute; and where a case is submitted upon petition and answer, and the latter does not admit the facts alleged in the former, but denies the claim to exemption, and avers that the property is subject to taxation, there is nothing left for the Court to do, but to apply the general rule, that where a cause is heard on bill and answer, the latter is to he considered as true in regard to all matters in it which are susceptible of proof by legitimate evidence, (Warren vs. Twilley, 10 Md., 39,) or if in such case the
Order reversed, and petition dismissed.
(Decided 31st January, 1879.)
In the case of “ The General Workingmen’s Sick Relief Union of Baltimore,” the property known as “ Mechanics’ Hall,” on West Fayette street, consisting of a lot and building, with the “furniture, stock, &c., therein,” was, by the order of the City Court, determined to be exempt. The petition, which is very brief, alleges that this property is exempted from taxation by the Act of 1876, “being a charitable and benevolent institution, maintained by charitable offerings, either in whole or in great part,” and the affidavit of the President of the corporation is simply
Order reversed, and Cause remanded.
(Decided 31st January, 1879.)
In the case of “The Red Men’s Sail of Baltimore,” the order appealed from exempts a lot and building, with the furniture therein, located on Paca street. The petition avers that the two upper stories of the building and the furniture, are used for the benefit of the indigent and afflicted, for the relief of widows and protection of orphan children, but the first story is rented to other persons for purposes of trade, for which the appellee receives annually about $360 as rental; and this averment is supported by the affidavit of the Treasurer of the corporation. This is therefore' plainly a case for the application of the principle of capitalization, and..for that purpose the order will be reversed and the cause remanded.
Order reversed, and Cause remanded.
(Decided 31st January, 1879.)
In the case of “Zion Church of the City of Baltimore,” the order exempts the vacant lots of ground in the front and rear of this church. The exemption is claimed, and was allowed under that clause of the second section of the Act of 1876, ch. 260, which exempts “grave-yards, cemeteries paying no dividends, and burying-grounds set apart
In our opinion, the facts thus proved are sufficient to show that all of this lot, save what is covered ,by the church building and entrance-ways, is a burying-ground belonging to a church or congregation within the terms of the exemption. It belongs to the church, the deeds of conveyance devote it to burial purposes, and since then it has not been, and is not now used, if it lawfully could be, for any other object. There are, at least, two bodies that remain buried there, with graves appropriately marked,
Order affirmed.
(Decided 31st January, 1879.)