The Hawaiian gazette., 1872-02-07
supreme Court, onhu--..
BEFORE ALLEN, c !, HARrwELL, J., w1DEMASS,
J. MOTT SNITB. Itini,ter Of Finance,

BEFORE ALLEN, c J.. HARrwEiL, !, wIpEMANS, J.
J. MOTT SMITH. Jfiais'er Of Finance,
Tersus
HERlIAS KOCENANN. One of the Er,en,or
Of tic HIa Of isaac Montgomery deceased.
OPINION OF THE COURT By ALLEN, c. j.:
This is case submitted by His ExcelIepcy ]
Mott Smith, His Majestys Minister Of Finance
and. Herman Koekmaun, one Of the Executor:
of the last Will and Testament Of Isaac Mont
gomery, deceased.
1t appears by the statement of facts that Mr.
Isaac Montgomery devised oil his property to the
Right Reverend Louis Malgret. Bishop of the
Roman Catholic Church in the Hawaiian Islands
and his successors in the Office Of Bishop in trust
for the use and benefit of the Roman Catholic
Church in the Hawaiian Islands forever. 1t is
claimed that this property is exempt from
taxation by virtue of Section 4s5 of the Civil
Code, which is in these words, viz:
SEQ. 4S5 Real property belonging to the
King or Queen; to the Government; to the
Board Of Education for the use of schools; to
Incorporated or private schools; to religious
societies for church sites, burying grounds. and
houses of education, ard to literary and benevo.
lent institutions, shall not be subject to taxation
Personal property belonging to the same persons
and objects is also exempt"
1t is contended that inasmueh as the proceeds
of the property are to be devoted to the religious
and secular instruction Of the people and to the
maintenance Of churches and schools, 1t is by the
provisions OF the Code exempt from taxation
The question of exemption from taxation de-
pends upon the construction OF the Section of
the Code referred to-
The property upon which the tax is claimed is
held in trust for the use and benefit OF the Ro-
man Catholic Church IL the Hawaiian Islands
and while it is held for this general purpose it
does not come under any of the exemptions
specified in the Statute.
Property belonging to incorporated or private
schools, church sites belonging to religious So
cieties, burying grounds and houses of education
are exempt, and so is property belonging to
literary and benevolent institutions. But the
Roman Catholic Church. or any other church, is
not described by auy of the terms of the forego-
ing exemptions. Although the trustees may
devote portion of this fund to the religious and
secular instruction of the people still the prop
erty does not belong to literary or benevolent
institution.
Churches often do good in the dspensatiOn of
charities and aid materially in sustaining schools
still it will not be contended that the language
used in the Code includes churches under the
general designation of literary and benevolent
institutions. 1t is limitation 10 purpose, which
the history of all denominations of Christians
entirely negatives. The Roman Catholic Church I
cannot be properly termed literary or benevo-
lent Institution, while it often does much to pro-
mote both these objects still its great purpose is
religious instruction.
If any portion of this property devised is in
vested in church sites belonging to the Roman
Catholic Church, or in houses of education. or in
Durying grounds or has become the property by
egal transfer of literary or benevolent institu-
ions, to that extent the exemption will apply
1ut from the statement of facts it does not appear
hat this has been done, but it is in trust for the
lse and benefit of the Roman Catholic Church
n the Hawaiian Islands, forever. As long as il |
emans in that trust, and for the purpose speci- |
led, the exemption from taxation, as provided by
he Civil Code, does not apply. The Statute de-
lares that real property belonging to the persons
peched in the Act is exempt, and that personal
property relating to the same persons is also
xempt. Can there be any other meaning applied
o the word "relatiag," n this connection than
bat applied to the word 5el7ngiRg?" The
xpression of personal property relating to a
erson " is not very clear in its meaning, but the
)ourt are of opinion that taking the Section as
whole it applies TO property belOHginy to
erson And so of personal property relating to
n object, namely, TO Incorporated or private
chools, to houses Of education, and to literary
nd benevolent institutions. The term in this
Onnection is somewhat indefinite, bat from the
ontext the Court are Of opinion that it refers to
lrnIture or any thing else in use in houses of
1ucation, in literary and benevolent institutions,
r for any other purpose specified ia the Act
'ut in our view it is clear that whatever prop
rty can be legally exempted must be set apart
nd become part and parcel of the object itself,
r dedicated for its promotion.
The Court therefore award to j. Mott Smith,
lie Minister Of Finance, the amount of the tax
'sessed, sl7Os7, with costs.
Judgment will therefore be entered for that
mount, with costs, taxed at sl6.T5.
ELISHA H. ALLEN, !
Chief Justice.
concur, ALFRED S. HARTwELL.,
Jnsfice