89 So. 650 | Miss. | 1921
delivered the opinion of the court.
The trustees of the Central Methodist Church in Meridian filed a bill in chancery to enjoin the city of Meridian, a municipal corporation, and the tax collector thereof from collecting taxes upon certain described property belonging .to the appellant, alleging that the appellant is a religious society and that by section 4252, Code of 1906, all of its'
The defendant denied that the property described in the bill was acquired exclusively for church purposes, and denied that the said property had never been used by the church for other purposes, and denied that the tax was unlawfully assessed, but admits that it was assessed for taxation at the valuation alleged in the bill.
The answer further set forth that said church owned other property in said city upon which was situated a house of worship and a parsonage or residence for its pastor, and that the property involved in the suit is a parcel of vacant ground separate from the above property and in no wise appurtenant one to the other, but, on the contrary, widely separated. It admits that the church and the lot upon which it is situated is exempt from taxation and that they have not sought to collect any tax thereon.
The answer then says:
“(9) Said defendant would further show and state to the court that by section 934 of the Mississippi Code of 1906, it is provided as follows:
“934. The Same; May Own Only Certain Property.— Any religious society or congregation or ecclesiastical body may hold and own, at any one place, the following real property, but no other, viz.: (a) A house or tenement for a place of worship; (b) a house or tenement for a place of residence for its pastor or minister; (c) a house or tenement appropriated and used as a school or seminary of learning for males; (d) and another house or tenement to be appropriated and used as a school or seminary of learning for females; with proper and reasonable quantity of*786 ground, in each instance, thereto attached; and (e) a cemetery of sufficient dimensions, (f) Any jeligiuos denomination may, in addition, own such colleges or seminaries of learning as it may think proper, and (g) a place or residence for its local clergyman in charge.”
“(10) Said defendants further show that no part of the property mentioned in the bill of complaint is devoted by said church to any of the purposes mentioned in said section 984, nor is it the purpose or intent of said church ever to devote the said property, or any part thereof, to any of the purposes mentioned in said statute. And these defendants say that the exemption contained in section 4252 of the Mississippi Code of 1906, referred to in the bill of complaint, was intended by the legislature to apply to only such property of religious and charitable societies as might be lawfully owned and held by them, and that the true construction, intent, and meaning of the said statute 4252 of the Mississippi Code of 1906 is as above stated.”
There was an agreed statement of facts in which it ivas agreed between the parties: That during and prior to the year 1913 the appellant owned a house of worship and the land on which it was situated on, the northwest quarter of block 84, Ragsdale survey, in the city of Meridian, and the parsonage and ground on which it was situated on the southeast quarter of block 9 of the Ragsdale survey, and during the year 1913 the church building was destroyed by fire. That early in the following year the church authorities decided to sell its old church site and parsonage and the land on which they were situated and to purchase a new site for both on the southeast quarter of block 64, Ragsdale survey, and that said parsonage and church and lots were sold to different persons. That a part of the property so sold was paid for, but one of the parties buying a portion of the land failed to make payment therefor and that the property was reacquired in satisfaction of the' debt. That during 1914 the church bought lots 3, 4, 5, 6, 7, and 8 of block 64, Ragsdale survey, as a new site for the church and parsonage and that the property was conveyed
It will be seen from the statement of facts and agreed facts that the property in question is not such property as the religious society may own under section 934, Code of 1906 (section 4110, Hemingway’s Code).
It is the contention of the appellee that section 4252, Code of 1906 (section 6883, Hemingway’s Code), and section 934, Code of 1906 (section 4110, Hemingway’s Code), are to be construed together, and when so construed that the exemption will be defeated; that the exemption contemplated /by section 4252, Code of 1906, is of such property as the church may rightfully hold under section 934, Code of 1906.
The appellants contend that section 934, Code of 1906, does not modify or limit the exemption contained in section 4252, Code of Í906.
We have carefully considered the question involved and have only found one case directly in point, which is the case of Children’s House at Atlantic City v. Atlantic City, 68 N. J. Law, 385, 53 Atl. 399, 59 L. R. A. 947, which holds that property held beyond the power conferred by law is not exempt from taxation. We think this principle is sound; that it never was the purpose
The chancellor held in accordance with these views, and the judgment will be affirmed.
Affirmed.