Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1889-05-09
wIIMINoT0N. THURSDAY, MAY ..


we reprint from TUESDAY q Sb1T
Senator Donahoe's communication re-
garding the passage of he Academy of
Visitation charter which, because Of its
exemption clause, has given rise to con-
siderable feeling and discussion. In the
absence of copy of this charter, or any
specific knowledge OF the scope of the
clause in question, it is not clear whether
the exemption referred to embraces the
academy property alone or whether it is
susceptible of sufficient elasticity to take
in such other property as may be placed
under control OF the trustees or corpora
tors up to the maximum limit of
100000. But the principle is the same,
whatever the amount may be, and 1t is
the principle OF discrimination in favor
Of enc religious sect, or Of pay school
conducted under the auspices Of One re-
ligious sect, that the people are rightfully
objecting to. Very clearly what il sauce
for the goose ia sauce for the gander in
this case, and the same principle may
Just as rishttully be applied to the ex-
emptioa from taxation OF an equal
amount of property under the control OF
nethodists, Presbyterians, Friends, or
any other religious denomination. IL
this thing is to be began, where is it
going TO end2
The main questions at issue legislatiyely
would seem to be: Did the members of
the General Assembly understand this
provision in the charter or did Mr. Don.
ahoe explain the same in tho Senate or
cause the same to be explained in the
House9 With respect to the latter ques.
ton, Mr.. Donahoe's communication falls
short of being conclusive. With respect
to the former, in reply to the argument
that 1t is the business of members to fad
ont such things for themselves, it is easy
to understand that, smong the multitude
Of private corporation acts passed upon
by the late Legislature--some 100 IL we
remember eorrectly-it was difficult to
examine every one with such care as to
weigh the meaning of every line, and
that this close scrutiny would have been
naturally most relaxed in respect to just
such charters as this, coming before the
General Assembly upon presumably I'M
ezceptonabls footing and devoid OF ANY
reasonable ground for suspicion that they
were "loBded.n
The other exemptions to which Mr..
Donshoe refers in his communication
with the exception of the Bright House
at Rshoboth, in regard to which he
seems to forget that there wssso much said
against granting the same favor" that
the House came within one vote of revok-
ing the existing charter of the Rshoboth
Beach Assooiation) are not parallel cases;
and were besides debated and approved
tquarely upon their merits, while the in
uunsp ~, - incorporation N ,4F
act 70 the A04daEsy OF Visitation syag4p
ii0n oiAuse " an su0il ~ ~ Ils&o IL unlikely
10 attract the notice Of members or press
representatives. unless attention. Lad been
specially called TO 1t, or unless, what did
not exist in this case, there had besn
reason to induce critical examination Of
its provisions.
Mr.. Donahoe speaks in his communiea-
tion OF Claw exampting from taxation
incorporated educational institutions"
aud regrets that he cannot place my
(his) hands on copy Of the law Just
now We presume he has in mind sec
ton /, chapter Xl, OF the Revised Code,
which reads thus
All real and personal property, not be.
longing to this State, or the UniLed
States, or any county, church, religions
society, college, or school, or 70 any cor
porRtion for charitable uses, shall he liable
TO taxation and assessment for public pur-
poses.
We Son!ess ourselves somewhat stag
gered BY the apparent scope Of this law,
which we arc not aware has been super
seeded by subsequent legislation, but that
1t has bsen regarded as advisory merely,
and not as mandatory where municipal
assessment and taxation are concerned
Is evident from The more restricted pro-
vision of the charter Of Wilmington (sec.
ton s0) which provides
All real estate within the said city shal
be assessed, except real estate belonging ID
the United Statos, the STATE VI Delaware,
New Oaatle county, or the city Of Whining.
ton, cemeteries and buryinR gruunls,
churches and meeting houses belonging to
any religious society AMI used for pulllc
worship, zeal estate ugned and used by tAs
association known as the Trustees Of the
Home ;of Frl9ndes3 and DastiEue Children
~ the city vt Wilmington Home for Aged
Women, Sisters Of Charity. and buildings
owned ana occupied BY fire companies.