189 Pa. 222 | Pa. | 1899
Opinion by
St. Peter’s Roman Catholic church of McKeesport owns ground fronting 280 feet on Market street and extending back 140 feet to an alley, all inclosed as one property. The legal title is in the bishop of the diocese in trust for the congregation. The church fronts sixty feet on the street, then, twenty-two feet distant, the convent fronts on the same street forty feet, then, twenty-two feet distant from that is the school building, having a frontage of 100 feet. The school building was erected in 1887, wholly by the voluntary contributions of the members of the congregation, and has since been maintained by such contributions; it is open to all, free of charge, without regard to creed, color, race or condition; at the commencement of this proceeding, there were in attendance about 750 children; no revenue whatever is derived from it. The teachers of the school live in the convent building, which is occupied exclusively by them ml no others; they are paid for their services a small salary, in addition to the privilege of residence in the convent building; they are not lessees, and have no right or interest in it, except that of residence while teaching; both buildings, when projected, designed and erected, were intended for the use to which they have since been put. The city conceded that the church and school building were exempt from taxation under the act of 1874, but assessed and levied
“ All hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence or charity, with the grounds thereto annexed, and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by public or private charity .... be and the same are hereby exempted from all and every county, city, borough, bounty, road, school and poor tax.”
This at once imposed upon the courts a most difficult and often perplexing duty of interpretation from the facts in the cases as they arose. No hard and fast rule adapted to the varying facts of the different cases could at once be confidently laid down. The natural scientist depends for the soundness of his deductions on the copiousness of his facts ; the value of a rule of law, often depends on the experience and observation of courts derived from many cases raising the same question but not involving the same facts. One thing was clear at the start, no matter what was the legislative language, the exemption could not extend to any property not a “ purely public charity.” This was not so clear to taxpayers, for it is seldom any one, whether individual or association, displays any great alacrity in rendering “ unto Caesar the things that are Caesar’s.” Hence there were many attempts by parties clearly not within the act, to escape taxation, and by others where the question was doubtful ; and while it was easy to say the institution making claim was not exempt unless purely a public charity, the varying facts presented by the different cases, resulted in apparently conflieting legal conclusions as to the application of the designation. The first case raising fairly the question, as to what was a
While it is not so said, yet is clearly implied from this opinion, that if any part of the public had been excluded from the use of the library because of inability or refusal to pay for books, or if its support had been derived from hiring of its books to the public, the conclusion would have been the opposite one to that adopted. In the many cases that have come before us in the more than twenty years since Donohugh’s Appeal, our effort has been to adhere to it. We have noticed no case in which it has not been cited either by counsel or the court. In Miller’s Appeal, 10 W. N. C. 168, the school was supported largely by tuition fees; it was held not exempt. In Thiel College v. County of Mercer, 101 Pa. 530, the college was incorporated to furnish an education to the youth of both sexes at as reasonable rates as possible; no profit was derived by the corporation, although the students paid for their board and tuition. It was held that as the school was maintained by those who attended it, and not by voluntary contributions, it was not exempt. In Hunter’s Appeal, 22 W. N. C. 361, some income was derived by the academy from property which had been donated, but a considerable part of its revenues was from tuition fees at low rates. It was held not exempt. All these cases were based on the principles announced in Donohugh’s Appeal. Three cases, Phila. v. Women’s Christian Association, 125 Pa. 572, Episcopal Academy v. Phila., 150 Pa. 565, and Phila. v. Penna. Hospital, 154 Pa. 9, professedly follow Donohugh’s Appeal, but
These remarks are prompted by the fact, that appellants here have cited and relied on these cases, while we desire it to be understood, we rest our decision on Donohugh’s Appeal and cases following it; under them, the law is clearly with appellants ; this school is a purely public charity, and is embraced by the general words of the act. While it is not specifically designated by the word “ school ” yet it is clear from the juxta
It is further argued that even if the school building proper be exempt, the teachers’ residence is not, because it is not part of the school building. This argument assumes the fact to be in direct contradiction of that found by the court, that is, that it is used solely as a residence for the school teachers; that it is a part of the school property, and is necessaiy for the efficient operation and management of the schools; that it was constructed solely from voluntary contributions, and no revenue whatever is derived from it. Assuming as we must this finding of the court to be the fact, the property is exempt, for it is part of the school building, and exclusively used for school purposes.
It is argued further that the legal title to the properly is in an individual, the bishop, with no declared trust in the grantee for a charitable use; that therefore the charity may be terminated at any time by a sale of the property. There is nothing in the act of assembly which requires that the grant of property to a purely public charity shall be stamped by perpetuity. The only requirement is that when the institution seeks exemption, its character whether created by charter, conveyance, articles of association, or voluntary rules and regulations, shall be that of a purely public charity. If it violates its implied duty towards its contributors, equity will afford relief; if it ceases to be that on which it depends for exemption the property at once becomes subject to taxation.
Nor in view of the other facts in the case is it important, that the trustees are all Catholics and therefore the institution is controlled and managed by Catholics. If there was evidence tending to show exclusion of noncatholic children, because
We are of opinion the Superior Court erred in its decree reversing the court of common pleas, therefore the decree of the Superior Court is reversed, the decree of the common pleas affirmed, and the injunction reinstated, costs of appeal to be paid by appellees.