The Stark County Democrat. [volume] (Canton, Ohio) 1833-1912, 1877-07-19

the legal Title 10 properly III Ius1 ioI Wy
use of public charity or otherwise, IL
cannot truthfully be said, therefore, that
il is against the public policy Of the state
for the title Of the property to be held by |
the plaintiff in this case, asin any way to
legally affect the question of its exemp-
tion from taxation. / think we must
therefore dismiss, as sinadmissible in law
and unsupported by testimony the claim
of the defendant that the establishment
and maintenance of those schools, is in
any legal sense opposed to the public po-
licy of the state or that the property In
question Is for that reason deprived Of
any privilege of the statute Of exemptions
if on fair construction it applies to the
case. The state of Ohio has undoubtedly
the legal right to tax, or exempt from
taxation all the church, school and chart
table property or any proportion OF 1t
that it may see fit. The question is.
WHAT IT HAS DONE.
Let us now proceed then to examine and
ascertain whether the school property in
question has been actually exempted
from taxation by the statutes of the state
under the clause exempting property OF
Constitutions of purely public charity"
And the FIRST question that arises is: Is
the establishment and maintenance OF
these schools charity within the mean
ing of the provisions Of the statute in
question? THE meaning Of the word
charity in its legal sense is different from
the Specification it ordinarily bears. In
its legal sense it not only includes gifts for
| a koDnEk &c yha htIf a 40 nn6nW-
ments for the advancement of learning or
Of the institutions for the encouragement
of science and art and it is said for any
other useful or public purpose"
3 Step. Com. 229
In the Harvard College case, 18th Grey,
594, it was held that gifts designed to
promote the publicgood by the encourage"
ment of learning, science or useful arts,
without reference to the poor, is a cha
rity."
WHAT Is A CHARITY.
In the great leading case of Jackson vs.
Wendell Philips in 14th Allen R., it was
held that "a charity is gift or gifts to be
applied consistently with existent laws
for the benefit of any number of persons
either by bringing their minds or hearts
under the influence of education or re-
ligion by relieving their bodies from dis
ease suffering as constraint, by erecting or
maintaining public buildings or otherwise
lessening the burdens of government.
And we think there is no doubt that it is
universally admitted in this country that
gifts and donations for the promotion,
support or endowment ofreligious or edu-
catlonal establishments are to be consl-
dered as charities, regardless of the sects
, or denomination with which they may
! be specially connected"
From these definitions of charity and
the authorities above quoted, which are
substantially recognized as sound and
correct by our own Supreme Court in the
case already quoted, have no doubt that
the establishment and maintenance OF
these schools, chiefly by means of public
! contributions and gifts, is clearly charl-
ty within the meaning of the statute ln
question. .au.
2. The next question in the case is.
: ARE THEY CHARITIES r.
! that are purely public in this character
! The uncontradicted testimony in the case
9 shows that these schools are open to the
r public without distinction as to religion
or sect on the same equal terms and il
g is of no consequence so far as this ques
: ton is concerned that very few Protes
: tants or others than Catholics have evel
r avaled themselves of the privilege of at
tending. A hospital for the education in
c the principles of Homeopathic medicine
7 opened to the public would be no lesi
3 public because Allopathists or ECleCticE
e wholly refused TO attend.
A Presbyterian church is no less q place
s of worship because Baptists, Catholics
t Unitarians or Jews may not choose tC
worship therein. And our own Supreme
7 Court in discussing similar case says
C "for the purpose of determining.
THE PUBLIC NATURE OF THE CHARITY
+ it is not material through what partiCu
lar form the charity may be administers
/ if it is established and maintained 70
j. The benefit of the public and so constitu
v ted that the public can make it available
], This is all that is required" 25 O. s. Re
9 ports 244. ''
r They further say shat in such cas-
o the charity is to be regarded as purel
t public" also, "that when private proper
It ty is appropriated for the support of edu
b cation for the benefit of the public with
r out any view to profit it constitutes
d charity that is purely public; when tn
charity is public the exclusion of all ide
= of private gain or profits equivalent i
y effort to the force Of, the purely as aplie
to public charity in the constitution"
II O.S.
J. In the same case tits further said 9Th
circumstances that the use of property
le free is not necessary element in dete
lc mining whether the use is public or no
at Ifthe use is not of such nature as col
N Germs the public and the right to its el
y ioymeLt is open to the public upon equi
& terms the use will be public whether con
re pensation be exaCted or not"
1t distinctly appears from the proofs
n the case that these schools are not carrie
p on for private gain or profit. That IL
IN total receipts from tuition do not pay ovu
re one tenth of the current expenses of Il
Id same, neither ar the premises leased vii
" view to profit, no money whatever bt
s. ing received for this use, for any purpo
al or from any source.
g. l can come then TO no other concluslC
~ than that H ..g g
n IHEsE SCHOOL PREMISES ARE EXEMPT Fro
TAXATION.
az under the existing statutes OF the sta
as to all our ordinary taxes for sta
no county and.city purposes on the groul
that they are institutions of purely pu
e. lie charity, as will beseen from quosatio
oi already made. This is not the first tir
ng this question has been adjudicated
< Ohio; on the contrary, l think that su
N, stantially all the questions involved
'm this case were in a similar case tried
|rs Cincinnati before the Superior Court
u that city, in case brought by Archlish
~ Purcell against the Treasurer Of Hamilt
ne M county, to enjoin the collection Of tax
y, on school, church and parsonage proper
~ ~ The injunction was restrained in Il
- l. IL. OfHwna arNN