78 Va. 431 | Va. | 1884
delivered the opinion of the court.
The constitution, Article X, section 3, empowers the legislature to exempt all property from taxation which is “ used exclusively for State, county, municipal, benevolent, charitable, educational, and religious purposes.” It is contended that exemption from taxation being in derogation of common right, this provision of the constitution must be strictly construed. It is certainly true that public grants, of which exemption from taxation is one, are always to be construed strictly. Liability to taxation is the rule, exemption the exception, and before such exemption can be admitted, the intent of the legislature to confer it must be
We think the exemption conferred by the act extends-to the present case. By the act approved March 16, 1874 (Acts 1874-75, page 219), the real estate owned by Masonic, Odd-Fellows and other like benevolent associations, where the proceeds arising from said property were devoted exclusively to charitable or. school purposes, was exempt from taxation, with the proviso, however, that no lot or building should be exempt which was used wholly or partially for any private purpose, or for profit. But by the. act now in force (Acts 1876-77, pages 302-3), to the proviso contained in the act of 1874, is added these words, “but'where-a part of such proceeds are used for charitable or school purposes, then to that extent the said property shall be exempt from
The decree of the corporation court is affirmed.
Decree aeeirmed.