10 Pa. Super. 302 | Pa. Super. Ct. | 1899
Opesioít by
The constitution of the commonwealth confers specific authority upon the general assembly to “ exempt from taxation public property used for public purposes, actual places of religious worship, places of burial not used or held for private or corporate profit and institutions of purely public charity:” art. 9, sec. 1. The language used expresses the clearest possible determination to limit the general assembly in the exercise of the power to exempt. It not only limits the objects but hedges these objects about with words of description which, if they mean anything, are words of limitation. In the exercise of the authority thus conferred, the general assembly, by the Act of May 14, 1874, P. L. 158, provided “ That all churches, meeting houses or other regular places of stated worship, with the grounds thereto annexed, necessary for the occupancy and enjoyment of the same; ” and other property in the act specified and described “ are hereby exempted from all and every county, city, borough, bounty, road, school and poor tax; Provided, that all property, real or personal, other than that which is in actual use and occupation for the purposes aforesaid and from which any income or revenue is derived shall be subject to taxation, except where exempted by law for state purposes, and nothing herein contained shall exempt same therefrom.” Here again the language is carefully chosen and is that of express limitation, and courts in construing it are bound to take notice of the evident legislative intent conveyed thereby.
The defendant, having a lot on Sixth avenue in the city of Pittsburg, upon which its church building was erected, caused to be built within the inclosure and at the rear of said lot about twenty feet distant from the said church building a two-story brick dwelling house occupied by the janitor of the church. This building fronts upon and has an entrance from Cherry alley and is entirely independent, so far as its structure and location are concerned, from the church building proper. The plaintiff caused the lot eighteen feet front on Cherry alley, extending back fifty-one feet, occupied by the janitor’s dwelling house, to be assessed for taxation, and municipal taxes were duly assessed thereon. Upon their nonpayment, a municipal lien was duly filed and a scire facias issued thereon. At the trial both sides asked for binding instructions. There is no question as
We are of the opinion that the plaintiff’s point for binding instructions should have been affirmed and that of the defendant refused.
The judgment is, therefore, reversed and a new venire awarded.