92 Pa. Super. 514 | Pa. Super. Ct. | 1928
Opinion by
This case came before the Common Pleas on a case stated. The question of law submitted, whether certain real estate of defendant, situated in Martic Township, Lancaster County, is exempt from taxation, was answered in the negative. The question is brought before us by defendant’s appeal. "We are compelled' to differ with the learned judge below in our conclusion of law.
It is necessary to state the essential facts stipulated. Appellant was incorporated in 1896 as a corporation of the first class by a decree of the court below for the “purpose of improving the physical, social, intellectual and spiritual condition of young women.” By its charter and by-laws, the real estate owned by it is held in the name of its trustees. It is a public .charity- maintained by membership dues, class fees, etc., and the budget difference is raised by voluntary contributions from the citizens of Lancaster City and County. Its property in Lancaster City is exempted from taxation as a public charity. On May 29, 1925, there was conveyed to it by deed of gift a tract of land situated partly in Martic Township and partly in Conestoga Township, Lancaster County, containing almost one hundred six acres. The conveyance was made subject to the following restrictions and reservations: “(1) The property hereby conveyed shall be used and maintained by grantees and their succes
The court below conceded that appellant is an institution of purely public charity and that the buildings and grounds constituting the plant of appellant in Lancaster City are exempt from taxation under the provisions of the Act of April 9, 1921, P. L. 119, exempting from taxation “all ...... Institutions of ......benevolence or charity, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by the public or private charity; Provided, that the entire revenue derived by the same be applied to the support of and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purpose.” But he was of the opinion that the land and buildings here involved were not exempt from taxation, because they are widely separated from those of the parent organization, and are not used in any respect in the same way; and because not only members of the organization, but others who are permitted to do so and pay the price demanded, may use these lands and partake of the advantages offered.
We said in National Farm School v. Com. Bucks Co., 87 Pa. Superior Ct. 231, 231: “The rule deducible from these cases is that an institution may have buildings and grounds separated from each other, but, when taken together they constitute one whole plant, the operation of which is devoted to the purposes contemplated by the statute, the different tracts are exempted from taxation.” We regard the statement of the court below, that the land and buildings sought to be exempted “are not used in any respect in the same way” as those in the city, as in conflict with the admitted
The judgment is reversed and here entered for appellant.