191 A. 658 | Pa. | 1937
Argued March 24, 1937. The question here involved is whether the securities, given by Henry C. Frick in his will to Princeton University, and now in the hands of the Union Trust Company of Pittsburgh, are liable to the four mills tax, payable to Allegheny County, because Princeton University turned them over to the Trust Company for control and management, under a trust agreement; the income therefrom being payable to the University and, of course, ultimately the corpus going back to it. The orphans' court determined the tax not payable and the County of Allegheny appeals.
Unless we are to overturn the long established policy of the Commonwealth that the personal property of charities devoted to charitable uses is not subject to taxation, the conclusion of the lower court must be affirmed. We think the legislation brought to our attention by the county's advocate, who argued from it the existence of tax liability, does not require us to make such a wide departure from established principle, and that the legislature, if such is to be brought about, must clearly indicate its purpose. It is stipulated of record that Princeton University is a charity and that its property is held for charitable purposes. "The Trustees of Princeton University, a corporation organized and existing under the laws of the State of New Jersey, now is and at all times since its foundation has been, an institution of purely public charity. It is an institution of learning *253 founded, endowed and maintained by public or private charity. The entire revenue derived by it is applied to the support and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purpose."
The county bases its right to tax on the Act of June 17, 1913, P. L. 507, No. 335, Sec. 1,
In General Assembly v. Gratz,
The principle of General Assembly v. Gratz was reannounced in Mattern v. Canevin,
In Buhl's Estate,
It is suggested that there is a distinction between charities located in other states and those within our own. Under the law as it exists, there is no difference so far as taxation is concerned. In General Assembly v. Gratz, one of the charitable objects was Princeton Theological Seminary at Princeton, New Jersey. If any distinction is to be made, it must be by the legislature.
It is argued in effect by appellant that in order to be free from taxation, an exemption must be found in the Act of May 22, 1933, P. L. 853, Sec. 204,
The decree is affirmed at appellant's cost.