11 A.2d 690 | Pa. Super. Ct. | 1939
Argued October 12, 1939. This is an appeal by an institution of purely public charity from the order or decree of the court of common pleas dismissing its appeal from the Board of Revision of Taxes, which refused to grant it exemption from taxation for the year 1928 on its property 1242 South Broad Street, Philadelphia. *29
The court below found that the Canonesses of St. Augustine were engaged in purely public charitable work, such as to entitle their building to exemption from taxation if the whole of it had been devoted to such charitable work, but because part of the building was used by the Canonesses — who carried on the charitable work freely and without any pay or compensation — for living and sleeping quarters, it held, by analogy to the case of a parsonage or rectory in connection with a place of religious worship, that such quarters were not exempt from taxation; and as the appellants presented no evidence as to the relative values of the exempt and non-exempt portions of the building, the appeal had to be dismissed.
The error of the court below was in applying to an institution of purely public charity the decisions applicable to "places of public worship." They are not governed by identical provisions in the Constitution or the statutes, nor by the same decisions of our courts.
It is well settled that a rectory or parsonage supplied by a church for the residence of its priest or minister is not exempt from taxation: Phila. v. St. Elizabeth's Church,
In construing the exemption relating to places of religious worship, we pointed out in Phila. v. St. Elizabeth's Church,
supra, p. 367, that "the clergy house is not an actual place of religious worship. It is a residential place. The church adjoining is the place of religious worship. It is a strange use of language to *31
say that a dwelling house, with basement, kitchen, dining room, bath rooms and sleeping rooms, actually occupied by a family as their residence, is an actual place of religious worship. InMullen v. Commissioners of Eric Co.,
There is no such qualification in respect to the expression in the constitution, "institutions of purely public charity", nor in the clause in the various acts of assembly defining and carrying it into effect, to wit, "all hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence or charity, with the grounds thereto annexed and *32
necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by 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 repairs and the necessary increase of grounds and buildings thereof and for no other purpose." Of course, this proviso does not exempt from taxation real estate which has been rented out for commercial purposes or devoted to ordinary business activities, for the purpose of securing revenue, even though that revenue so derived is applied to the general work of the educational or charitable institution. See the full discussion on the subject by Mr. Justice MAXEY in Y.M.C.A. ofGermantown v. Phila.,
There is no justifiable reason why a like construction should not be given to other institutions of purely public charity, which require in connection with their work the help and assistance of a staff of attendants and workers, and it is deemed necessary or advisable in the conduct of such work to provide them or some of them with living and sleeping quarters, in buildings owned by the institution and used for no alien or commercial purposes, in order that they may be available to call at *34
all times; especially where, as in this case, the workers contribute their services gratis and receive nothing from the charitable institution but their board and lodging. And such has been the ruling of our appellate courts. See, inter alia;Woman's Home Missionary Soc. v. Receiver of Taxes,
Nor is the exemption affected by the fact that the buildings of the institution may be separated, provided they are used together as a unit in the charitable work of the institution:House of Refuge v. Smith, supra, p. 395; Penna. Hospital v.Delaware County, supra, p. 308; National Farm School v. Commrs.of Bucks County, supra; County of Lancaster v. Y.W.C.A. ofLancaster, supra; Barnes Foundation v. Keely, supra.
There is consequently no just ground for applying to this charitable institution the narrow and limited exemption prescribed for `actual places of public worship', on which the court below chiefly relied.
The court below found, inter alia, the following facts:
"1. On January 26, 1927, by Deed from one Anna McGovern, Flore Philomene Parmentier and Antoinette Helene Coussee, became the registered owners of premises 1242 South Broad Street, in the City of Philadelphia, as more particularly described in paragraph 1 of the Petition. *35
"2. By Declaration of Trust dated March 28, 1927, Flore Philomene Parmentier and Antoinette Helene Coussee declared that the purchase price paid for the said property was the proper money of the religious community of The Missionary Canonesses of St. Augustine, and that they, the said Flore Philomene Parmentier and Antoinette Helene Coussee, upon request of said community would convey said property to such persons or corporation as should be named by said Missionary Canonesses of St. Augustine. Said Deed of Trust was never recorded.
"3. Said premises were assessed for taxation purposes for the year 1928 in the name of the registered owners thereof, to wit, Flore Philomene Parmentier and Antoinette Helene Coussee.
"4. The Missionary Canonesses of St. Augustine was incorporated as a non profit corporation on April 13, 1934, and subsequently Flore Philomene Parmentier and Antoinette Helene Coussee conveyed said premises to said corporation.
"5. The purposes of the corporation, The Missionary Canonesses of St. Augustine, is the rendering of social service work and nursing and assisting the poor and distressed in their homes, etc.
"6. During the year 1928, and at all times when title was in the names of Flore Philomene Parmentier and Antoinette Helene Coussee, said premises were occupied and used by a group of sisters associated under the name, The Missionary Canonesses of St. Augustine, and said Flore Philomene Parmentier and Antoinette Helene Coussee held title as trustees for said Missionary Canonesses of St. Augustine.
"7. Said premises are in St. Rita's parish of the Roman Catholic Church, and during the year 1928 and all subsequent years, the pastor of said parish used said Missionary Canonesses of St. Augustine in the parish work of caring for the poor and needy, and in other charitable work. *36
"8. The property in question consists of a three story house. On the first floor there are two reception rooms, a dining room, a kitchen and a pantry. On the second floor is a community room, an office, a chapel and a bathroom. On the third floor there are four sleeping rooms and a bathroom.
"9. The Missionary Canonesses of St. Augustine, apparently five in number, devote all of their time to the charitable work of St. Rita's Church and of the surrounding neighborhood. They receive no compensation for their services, but the pastor of St. Rita's Church makes a monthly contribution of $150 which is used for the upkeep of premises 1242 South Broad Street, and the maintenance of the Canonesses therein.
"10. The Canonesses conduct classes for children for the teaching of handicraft, sewing, singing and other kinds of music. They conduct a summer school where children are taught handicraft and sewing. They distribute aid to the needy in the neighborhood, and in general perform charitable work in said community.
"11. Many of the activities of the Canonesses are conducted at premises 1242 South Broad Street, but some of them, apparently where large numbers of persons are involved, are conducted at the parish headquarters at 1166 South Broad Street.
"12. Two rooms on the first floor of said premises [1242 South Broad Street] and all of the second floor are devoted to the charitable work of the Canonesses. The entire third floor and the dining room and kitchen on the first floor are used solely as living quarters for said Canonesses."
It thus appears that no part of the building is devoted to any purpose but the charitable work of the institution and the living quarters of the Canonesses, who devote all their time to this charitable work, freely and without compensation. No part of the building is rented out and no income or revenue of any kind is *37
derived from it. The aid given the poor is non-sectarian. It follows that under the authorities above cited the entire building was exempt and the court below should have so decreed:Woman's Home Missionary Society v. Receiver of Taxes,
The decree is reversed and the record is remitted to the court below with directions to enter a decree sustaining the appeal and holding the building 1242 South Broad Street, Philadelphia, as owned and conducted by the Canonesses of St. Augustine, exempt from taxation as an institution of purely public charity. Costs to be paid by appellees.
