The Stark County Democrat. [volume] (Canton, Ohio) 1833-1912, 1877-07-19
CATHOLIC PROPERTY,
JUDGE JONESS DECISION.
In His Opinion the Church and School
Property is Exempt From General
Taxation but Liable for Special Taxes.


The following Is the text OF the uecisioh
rendered in the Common Pleas Court this
morning by Judge j. NJ. Jones in the case
of Bishop Gilmour of the Roman Catholic
diocese, of Cleveland, against County
Treasurer Pelton, to restrain the latter
from collecting taxes on property OF the
Catholic Church held in the Bishops
name;
THE PLAINTIFF
in this case, Richard Gilmour, who is the
Catholic Bishop of the Diocese, filed his
petition in this case in this court January
i7th, 1875, against the defendant Freder-
ick w, Pelton, who is the Treasurer ofthe
county of Cuyahega, for the purpose of
obtaining perpetual injunction restrain
inc him from proceeding to collect the
sum of So $50, as taxes alleged by the de-
fendant to be due for the year 1875, on
certain parochial school property stand
ING in the name of the Bishop, but which
faxes he insists were levied without any
authority oflaw. Atthe commencement
of this action, in pursuance OF its object,
he obtained temporary injunction
against the collection of said taxes.
The plaintiff AYERS in his petition that
he is the owner in fee simple on certain
trusts. more fully hereafter set forth, OF
Ave lots of land, with the appurtenanCes
thereof. situated on the corner of Pearl
and Division streets, in the city of CIeve-
land, to.wit: lots / 1,072, 1918, 1914, l,O75;
also that he owns in the same manner
and subject to the same trusts two lots on
the corner of Whitman street, in said
citv. to.wit: 99S and 62S; also that he
owns in the same manner and subject to
the same trusts, three lots on Superior
and Lyman streets in said city, to-wit:
lots 10l, 1O2 and 1903; also that he owns
in the same manner and subject to the
same trusts sublots 7, and 8, and 10 feet
Of lot No. 10, all on Superior street, near
the Cathedral, in said city; also that he
owns in the same manner and on the
same trusts, sublot 96, situated on Supe-
rior street near Dodge street, in said city;
also that he owns in the same manner
and subject to the same trusts, sublot
No. 10 in Lyman's allotment, said city.
He further AYERS and claims all Of this
property Except portion of lot No lO2.,
which is occupied as parsonage, and
lots 1Ol and l02 occupied as church pro-
perty) is now and for several years past
has been used exclusively for the purpose
of holding therein public schools, which
are opened to the public free of charge,
and that the same is used for the benevo'
lent and charitable purposes of the free
education of all the youth of the city who
see fit to attend. He further AYERS that
all of said property was paid for and
buildings erected thereon by the volun-
tary contributions of the Catholics of the
various parishes in which the several
parochial schools are now situated for the
purpose of establishing such schools,
which have been since supported by like
voluntary and charitable donations and
contributions. He AYERS that he, as
Bishop of said church, holds the title to
said property for the benefit of said par
ties and in trust for the membership and
schools thereof with no other personal
interest therein or expectancy OF gain
therefrom than to carry out and forward
the purpo,es of charity and education for
which the schools are established; he
insists that all the foregoing property 80
used for school purposes is wholly ex-
empt from taxation under the provision
of the Constitution and the laws OF the
State of Ohio, and that the assessment OF
any taxes thereon is wholly illegal and
void but that notwithstanding this fact
he alleges the defendant as such treasur-
er is about to proceed to enforce the col
lection of the same by distraint and 9th.
er processes of law, to his great detriment
and serious injury of said schools.
He therefore prays this court to res.
train him from collecting the same and
for such other and further relief as may
be just and equitable.
THE DEFENDANT.
Frederick w. Pelton, files an answer to
this petition in which he admits that the
plaintiff is the owner of the various tracts
of land described in the petition, but he
denies that the plaintiff holds them or
any of them subject to any trust, express
ed or implied he AYERS that the plaintiff
holds them all at his own will with abso'
lutte power to sell or dispose of them fol
such purposes as to him may seem best
that he is not in any way accountable to
any person, congregation or court within
the State of Ohio or the United States fol
the manner in which he may use or dis
pose of the same, and that he is in fact
only accountable for any use or disposi
ton of the same to the Roman Pontiff
his acknowledged superior in spiritual
and temporal affairs and to the Ecclesias
tical Council of the church organized un
der the authority of the Pope of Rome
He further AYERS that said property bal
never been publicly dedicated to the ust
of said schools, that it never has beer
granted by deed to it for said schools,anC
that it is not in fact held or used exclu
sively for such schools nor for any pur.
pose of "purely public charity"
He denies that the school lots anC
houses are paid for by the voluntary con
tributions Of those who were interested
in the education of youth; or that the!
are supported by the charity Of thosl
whose funds contributed to the purehas
of the same. He further denies tina
said schools are entirely charitable o
that said property is used strictly for tn
purpose of charity, or for the education
of all who see fit to attend. He aver
that said schools are furnished by tn
Bishop with certain means at his dispos
al in spirit of avowed hostility to th
public schools of the State, and to proven
Catholic children and the children G
Catholic parents from being exposed b
instruction in the public schools to thos
principles of free toleration, &C., whicl
the constitution of the State was ordair
ed to establish and that they are main
tanned chiefly with the design and pun
pose of strengthening the power of tn
Catholic Church and in open antagonist
to the public policy of the State of 0hiC
He also denies that any Of the propert
isexempt from taxation or that there
now due on said property for the gener'
taxes appertaining to the State, count
and city purposes any such sum as So, ,93
but he says a very large proportion {
such sum Of $3.50 standing on the ia
duplicate is for special assessments fl
main sewers, district sewers, grading
4 r 4 i