Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1879-10-24
An Important Decision.

The Supreme Court of Pennsylvania
has rendered a decision of special in.
terest The laws OF that State exempt
from taxation the property OF " any in
stitution of public charity" The Young
Mems Christian Association of Phila-
delphia has a handsome building on
Chestnut street, of which the ground
floor is rented for business purposes, the
other floor being used by the Associa-
ton. The assessor regarded the prop
erty as taxable, and taxes were accord
ingly levied upon it. The Association
refused to pay, and the tax-collector
proceeded to sell the building for the
taxes due; whereupon the Association
applied for the injunction to restrain
him.
Counsel for the tax-collector argued
that such Associations are not institu.
lions of public charity, within the
meaning of the law, because they are
maintained only TO promote " evangel-
zeal religion" which fact excludes Ro-
man Catholics, Unitarians and Jews
from their benefits. 1t was further
argued that even if an Association of
this sort is an institution of public
charity, it cannot invest money in a
block of stores to be rented, and es-
cape taxation on the plea that the rents
are used for the society's benevolent
work. The Court decided in favor of
the Association as to the first point, and
adversely as 10 the second. The Asso
citation was declared to he an institution
of public charity, inasmuch as its ben
efts are open to all classes on the same
terms. Evangelical" means simply
according to the gospel" and the
Court was of the opinion that to dissem.
mate the principles of the gospel among
all classes of young men is an act of
public charity. But it was also held
that money invested to produce an in
come for the benefit of the Association
ought to pay tax, and the collector
was ordered to reduce the tax-bill to
a fair tax upon the stores, leaving the
upper part of the building untaxed.
Many of the States grant similar ex-
emptions from taxation, and the decis-
ion thus has pretty wide application.
In this State the law is not so broad;
instead of "any institution Of public
charity" being exempted, certain kinds
of public charities are named which
shall be exempt. The property of
Young Mems Christian Associations
does not come under the head of any
of the exemptions made, and so must
be taxable. Whether it is actually taxed
we do not know.
The decision has practical bearing
on the question of the taxation of church
property. 1t is something to have
high legal authority declare that to dis
seminate the principles of the gospel
among men is an act of "public char
ity," within the meaning of the law. If
this is so there is no more reason for
taxing a church than for taxing
school or hospital. The true prin-
ciple seems to be that property actually
used for purposes of public worship,
or charitable work of any sort, should
not be taxed; but all property held by
religious or charitable bodies, from
which an income is derived. or which is
not actually used for the legitimate
work of the society, should pay taxes
like any other property. This we un-
derstand to be the intent of the law as
it stands, and any exceptions to this
rule are probably due to the oversight
of the assessors in the various tax dis
tricts.-N. Y. ETami',er and Chronicle.