15 P.2d 709 | Colo. | 1932
A SUIT to enjoin threatened tax sale, the basis being that the property involved is exempt from taxation. The facts, in the development of which, other than cross-examination of plaintiff's witnesses, defendant made no contribution, are simple.
[1] It appears that plaintiff is a corporation not for profit; that it owns lots in Denver on which there is a *474 one story building and basement, equipped with gymnastic apparatus, and having a floor suitable for dancing; that its purposes, to which it conforms, are to promote the physical and mental qualities of its members and others who may comply with its rules, conduct school in subjects commonly taught, singing societies, debating clubs, theatricals, and whatever may be incidental thereto, and to extend a charitable hand to those in need; that its doors are never guarded and all well-behaved persons, regardless of race or creed, are welcomed to its classes, and its charities, not restricted to its membership, are as extensive as its funds will admit. It further appears that plaintiff has a dues-paying membership of about two hundred fifty, men and women, and frequently at meetings, counting visitors, never denied, and children, there is an attendance of four hundred fifty, and sometimes as many as eight hundred gather within its doors; that aside from voluntary contributions it is mainly supported in its work by monthly dues from its membership, proceeds of bazaars and concerts, and rentals collected for occasional use of its building for dancing; that it neither plans for nor derives profit, and for the year particularly involved, and other years immediately preceding, its income from all sources was less than its outlay; that only the instructor in physical education, and the janitor or caretaker of the property, both regularly employed, receive compensation. It does not appear that its members, or their dependents or descendants, as such, have any claim to, or right in, any of its funds, however, raised, immediate or prospective. It further appears that for more than a half century plaintiff and its predecessors, of the same name and purpose, have pioneered and persevered in the matter of teaching physical culture in Denver and Colorado, and from the inception hitherto it has been a noteworthy institution in such educational endeavor.
Under section 5, article X of the Constitution, and section 7198, C. L. 1921, lots and buildings used solely and *475 exclusively for schools, or strictly for charitable purposes, and not held or used for private profit, are not subject to general tax levy. It is the plaintiff's claim that under the facts, and these sections, its property is exempt from taxation. The trial court held adversely to such claim, and error is prosecuted.
We think that notwithstanding plaintiff's charities are altogether worthy, its primary object may fairly be said to be educational. Through the years it has emphasized the teaching of physical culture and in that field is outstanding. Nothing done by it has been for gain, nor has profit resulted. In the case of Bishop of the Cathedralof St. John v. County Treasurer,
We conclude on the facts here that the plaintiff is conducting an educational institution worthy of encouragement, and one coming within the reasonable purview of the law making property, such as it owns, and used as appears, exempt from general taxation. As we have seen, the plaintiff emphasizes and teaches physical culture, held generally to be an important element in educational *478
development. As was said in Mt. Hermon Boys' Schoolv. Gill,
A case quite in point is German Gymnastic Ass'n v.Louisville,
On authority of our own decisions, and they are in harmony with what was the evident intent of the people in adopting the Constitution, and of the legislature in its enactments pursuant to the Constitution, and persuasive opinions in other jurisdictions, we conclude that the property described in the complaint is not subject to levy for general taxation, and the plaintiff is entitled to have it removed from the assessment roll. To that end, and for other pertinent orders, the judgment is reversed.