, 1879-04-12
contract, II tho exemption cla,lsc lawfully cuv-

er1 1t.
II will rcaaEly bo conceded tllas The Language
oi liz l9uftt, seetlon Of Tho ac: 9f 1sa II l!roas
whatever kn9 Or description, belonging IT, Or
owed by sntA corporation, hlia11 bo urevcr FREQ
from taxaflhn f1r any and nil purtln'ca." hut
thu argument Is, tint sIncu tic Constitution
cxonpt iron tuxatlut thu property, rral anu
flcraola1, used by sl,e University, IN tInmedata
connection with Its function of toaelfng, se
,! sa,'te !na. be- limited ~ Property 50 ilsst
Of shc Htatc. BY tle Iat,gllaea uf the Cnhstt.
tutton," sayo thc CURT, "whtIc a discretion Ii
conferred oil tic uoncral Aescu,bly whcthrr to
exempt not, asMl It It shall determine 10 or
ennt, ttH amount Of thu czcnptlou, It Il clearly
restricted III the exercise Ut ths discretion To
property for ecllNs nrl't Religious ntn! charttn
bio purposes; property Tor sueh purposes, III
tic primary Athl ottllnnry .a.ceptnLton Df tic
tc.!n Is property which hi ttsplf Is n.Iaptcd to
fn aI1 Of such purposes. 1t is the direct as,d
immediate Use, nIHl nut tllc remote ur v0nsc.
qtlentiai benefit to be derived through The mral,s
o5 titc property, tint Is contemplated"
Though .tlIt CURT Is titEe constituting tue Con.
sltuion Of tts owm statc, a,.t is, therefore, cp-
titigd to our consideration on that ground, as
Wrl1 as Tor ~ character ami standing for lGar,l
inE at'd ability, wu iiUd ouraelrcs, III tAe per-
iormanee VI t!M duty Of reviewing thls casc,
compelled to tfyer will. that Court In tllr na-
tnre ni extent VI tho constitutional limitation
Of this co,i,rngt, rs made by tu Legislature Of
tllc sahc State. Fur this Constitution neccs-
shrilY llce0itIcs rart Of tic contract which is
ant1 to bc ininairet BY subsequent legislation.
1'e first observation VIC tIayc 10 t,,ake is Thai
the Constitution 1ocs not anY "properly used
for sellouls," us the optnEn,s Ut The court I'm
ulIcs. Netter thu Important word Mse ur sc|su0fs
is found in TIC scetso1 @ ot thc Instrument q,
Legislature might "cxcsnpt property for tho
use Ut Schools" we s!lolt'I ttluiiy agree with
Till. Court. Indeed, that would bc tic ap.
propratc lnnguagc to convey thu Idea on which
thg Court rests ita dccfHtuu.
The matters III tic Constitution, bbHaYer,
used o,llrr Iangltagc bccalisc they llal unothcr
meaning, md did not llse tlHlt beca1ts9 they did
not nleat, tlmt. They said TINT thu Legislature
m!E.t sxSn from ta1aton "sucs , property NJ
sc1,uois butt "fur sehuol purposcs." TE,c dis
ttcuuu Is, We ttilnk, very broad between prup-
etty contributing to TIC purpose III srhuol,
niade to ad III tic education u persons III That
dlatcly subjected 10 use In tts school. The p,,r-
poses Of the school n,lL the school are not idcn-
tlcnl. The purnoses Of II school or university Is
to give youth NIL education. The ln0rlcy which
comes from the sa'c ur rent Of la,l dedicated to
lint object aids this purpose. LAild 81 hclI or
leased Is hold for school purposes, I'll tho fullest
nild clcnrcst scilso.
4 lcyisu of hundred acres Of lau.1 "to the
President Of the University, fur tho purrosrs Of
Luz ssuoot, Mou'u w 1oL oniT sAllu cohVeS-
apcc, bus, II tlle fleeilellt laHe4 ~ 10 10, q
court OF eaaneeTy woniu eof!'pcl pun 10 execute
TIC tfIst: 1ul II ny ithscd II h!i lhr 1air rent
asit! patti te proeceds nto tl'c trcaslsry o! tlic
eorpotat1oh 10 ao III !hc suppoft OF il'e setlool,
ile Wunlu 20 supporter as cxecnLlns tAe trust.
When lhe Coiistitutloll, ~ lsf9, camc to be
reeonstractsu, ats iTainefs llad learned hon,e'
thlnE about exenpilol' lro,n taxation, ns We
sllal sce hy pl.shne lne psoy'sion III s!,at Coll
stitqtloti aloflssdc tnat oi 1915 On tic same
subject:
/. 1913. 1870.
1'hc property Of tltc The psnncrty Of the
state nd coHntte.' both State. counties, and other
seo n4 ntho1 aa %m ,sa
~ sHS" n.Mcs pFpresy H. nuth ron' @ nsa petssn
nav oe,n NECESSARY fr !.' as nny u nse Srea
sci,nni roiir1nnss antls;yciv' for n'rtcnitural
charttnbc PURPOSES, n,aynnd hor,1cu1iural socis.
be exempt from ta1a- t!rs. for school, rrliglnus,
lion. cemetery, and chaTltuble
,lrposcs. may bc exempt.
e!s s,,, from ,s.s;a,l mxatloM; i; Int st
auGn ,e1elnpt0n bna'' ec
- 'on's y, s'ne'a' 'm;
Hero " IS Only such propest5 ~ ntay " e.
eiasteM 1sea Jg4r, scao% n"Iiosss % .,'tt n'a5 W
exGa,ntea' a1it Ills onls " i,.. EsmerA4 !aW'
Ine general lay nassea ~ ie.; 10 EsVo enees