Lead Opinion
delivered the opinion of the court:
The board of review of DeKalb county held that the parsonage of the First Congregational Church of the city of DeKalb was subject to taxation, and that decision has been certified to this court for review by the Auditor of Public Accounts under the provisions of the Revenue act.
The First Congregational Church of DeKalb owns two adjoining lots in the city of DeKalb, upon one of which is located its church building and upon the other its parsonage, which latter building is occupied by the pastor and his wife and two children as a home. The pastor was called and examined before the board of review as a witness. His testimony was not contradicted, and it appears therefrom the parsonage stands about thirty feet from the church and is two stories high. On the first floor there are a hall and five rooms,—that is, a parlor, sitting room, dining room, kitсhen and the pastor’s study. On the second floor there are a hall and five rooms intended for sleeping rooms, and bath. The house is fitted up with the ordinary furniture and utensils for housekeeping. In the study the pastor has a desk and books and there prepares his sermons, etc., and he and his family have no other dwelling house or home in the city of DeKalb. The pastor also testified the duties of the pastor were to havе entire charge of the spiritual work of the church and to have a share in the counsels and conferences by which the temporal work of the church was managed; that the officers and committees of the church and other organizations of the church meet at the parsonage; that the pastor is there consulted by people in reference to their spiritual welfare and in regard to their desire to live a godly life; that the marriage rite is solemnized there and also the rite of baptism; that classes meet there at stated intervals for religious instruction and sometimes Sunday school is held in the .parsonage; that the keys of the church and chapel are kept there, as well as decorations used on stated special occasions, and that the utensils of the communion service аnd the elements used in celebrating the Lord’s Supper are kept and prepared in the parsonage; that the religious and educational work of the church is conducted from the parsonage; that parents of the children in the Sunday school, teachers, and others interested in the work of the church and the various societies, consult together and with the pastor at the parsonage; that twо-thirds of the six days of the week are spent in the parsonage in religious work; that in the parsonage the pastor devotes his time to study, meditation and prayer and the preparation of discourses for .the congregation; that the pastor’s wife is also engaged in religious work in connection with the church, assisting the pastor in the preparation of the sermons, in the church work and in religious instruction, and sharеs with the officers of the Ladies’ Aid Society, at intervals, in the work of that society; that the parsonage was acquired in order to carry on the wrork of the church more efficiently, by voluntary contributions from the congregation and is maintained by like contributions, and the taxes are paid by voluntary contributions -raised for the purpose of church work.
Section 3 of article g of the constitution of 1870 authorizes the legislature to exempt from taxation, by general law, such property as may be used exclusively for religious purposes, and the statute in force at the time of the hearing before the board of review which exempts church property from taxes reads as follows: “All property used exclusively for religious purposes * * * and not leased or otherwise used with a view to profit,” and the question to be detеrmined upon this record is, does the constitution and the statute exempt the parsonage of appellant from taxation ?
Under the act of 1872 the legislature exempted from taxation all church property actually and exclusively used for “public worship.” That statute was held not broad enough to exempt from taxation a building which stood upon a lot which was separated from the church proрerty by a sixteen-foot alley, and which was used by the church organization as a place in which to hold Sunday school and for the social purposes of the church and in which the janitor of the church had a room, on the ground that the use to which the building was put was not “public worship.” (In re Walker,
In determining whether the parsonage of the appellant is exempt from taxation under the statute now in force it must be borne in mind that all property in this State is subject to taxation unless it is relieved from taxation by the constitution and the statutes which are passed in accordance with the constitution, and that in determining the question whether property is exempt from taxation all statutes must be strictly construed and resolved against the exemption if there is any doubt upon the subject,—that is, the exemption is not to be made by judicial construction, and one claiming benefit under the statute is required to show clearly that the property is exempt within the- contemplation of the law. (Montgomery v. Wyman,
We think it clear, therefore, that, as was held in People v. First Congregational Church, supra, the primary purpose for which the parsonage in question was acquired and possessed by the appellant is not religious but is secular and that it is not exempt from taxation, and that the amendment of the statute аfter that case was decided did not change the law in this State so as to exempt the parsonage of the appellant from taxation. This case, in principle, differs in no way from that case, except here we have a little more elaboration- and the evidence points out perhaps more fully the incidental uses of this parsonage than was shown in that case. There is, however, nо evidence found in this record which shows that the primary use of the parsonage in this case is other than that of a home provided by the church for the pastor and his family. We think, therefore, it is clear that the parsonage of the appellant does not fall within the terms of the present statute which exempt church property which is used exclusively for religious purposes. While the statute is undoubtedly a valid enactment in so far as it applies to church property exclusively used for religious purposes and exempts such property from taxation, it does not apply .to the parsonage in question, as that property is not used exclusively for religious purposes within the meaning of that constitutional provision.
The courts of last resort in numerous States of the Union have had the question here presented for decision before them, and it has very generally been held that residence property belonging to a church and used by its pastor as a home is not exempt from taxation under constitutional provisions similar to those in force in this State, and while many of the constitutions of those States are not worded precisely as is ours, the general principle of taxation announced in those constitutions is very similar to that announced in our constitution and some of the provisions found in those constitutions are substantially identical with ours. At least what has been said by the courts of other States in determining this question is, while not conclusive, very persuasive. (St. Peter’s Church v. Scott County,
From a careful examination of this record we have reached the conclusion that the parsonage of the appellant is not used exclusively for religious purposes, but is, under the authorities and under the evidence, devoted principally and primarily to secular purposes, and that the board of review did not err in holding that it was subject to taxаtion.
The decision of the board of review of DeKalb county will therefore be approved. n • • • j 11
• Decision approved.
Concurrence Opinion
We concur in the foregoing dissenting opinion of Mr. Justice Farmer.
Dissenting Opinion
dissenting:
I am unable to agree to the opinion of the court in this case. It seems to me the constitution is broad enough to authorize the exemption of such church property as is sought to be taxed in this case. It is very evident from the legislation upon this subjеct that the legislature intended to exempt church parsonages. When it was held the act of 1872 was not as broad as the constitution and only exempted property exclusively used for “public worship,” it was sought to remedy the defect by the act of 1905. But that act failed to follow the constitution. In addition to exempting property used exclusively for “public worship” it went beyond the power conferred by the constitution and purported to exempt property that might not come within the designation of property used exclusively for “religious purposes.” The present act, so far as it applies to church property, is free from any constitutional objection, and whether it embraces property of the character here sought to be taxed is before us for the first time". We were not called upon in People v. First Congregational Church,
Section 3 of article 9 of the constitution authorizes the exemption, by general law, of all property used exclusively for school purposes. Pursuant to the constitutional power the lеgislature passed an act exempting “all property of institutions of learning, including the real estate on which the institutions are located, not leased by such institutions, or otherwise used with a view to profit.” The case of Monticello Seminary v. People,
In Monticello Seminary v. Board of Review,
It does not require a resort to the rule of liberal construction to hold that property acquired, owned and used as is this property, is used exclusively for religious purposes within the meaning of the constitution and statute. The exеmption authorized by the constitution is not restricted to property used exclusively for public worship, but embraces all property exclusively,—that is, primarily,— used for religious purposes. A church building for public worship is essential to the successful carrying out of the work of the church, and a pastor or priest is also necessary for efficient work. The pastor or priest is a man who feels himself called of Gоd to devote his time, energies and talents to the work of his church and the persuading of men and women to accept religion and lead pure and holy lives. No church, society or congregation builds a church for other than a religious purpose. A purpose is “the idea or ideal kept before the mind as an end of effort or action.” The purpose of building church houses is to promote the сause of religion, and this requires the services of a pastor or minister. As he is usually a man who devotes all his time to the work of the church and has no income except such as is paid by his congregation, it is customary to provide a place for him to live. Sometimes such provision is made a part of or connected with the church building, and sometimes, as in the case "before us, a house is built on a lot adjоining the church lot. But wherever the building in which the pastor is to live is located, it is a part of the plan of the congregation to benefit mankind by preaching and teaching religion. The idea before the mind in furnishing the pastor a house is to make efficient the religious work and purpose of the church. The use to which the property is devoted, as well as its ownership, must be considered in determining whether it is exempt from taxation. If the primary object and purpose of the building is religious, its character as property exclusively used for religious purposes would not be destroyed by the fact that some uses made of it are not of a religious character. In People v. First Congregational Church, supra, it was said when a building is used primarily for religious purposes and secondarily for a secular purpose, or if there should be in а church building some room used as' a lodging room by the sexton or some other person employed by the church, the building would not thereby lose its character as a building uséd for religious purposes. The evidence in this case is that the work of the church cannot be carried on efficiently without the constant care and attention of the pastor. The parsonage was paid for with contributions made by the churсh congregation. It was erected for the benefit it would be in promoting the work of the church and not for the benefit of the pastor. There is nothing in the constitution or statute which limits church property that may be exempted from taxation to that necessarily used for public worship. The limitation is to property exclusively or primarily provided and used for religious purposes.
In my opinion the board of review erred in deciding the property was not exempt and in ordering it taxed,