The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1889-07-02

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v W. University Is. People, $50 Ill.
1881 quoted in the brief Of defend
ants counsel, is decided under the
provisions Of statute similar 10
ours. All Of the rest are under
statutes Of exemption which, unlike
the provision Of the Hawaiian law,
referring to schools, expressly limit
the exemption to certain specified
property. Fer instance. the MaSSa-
chuSettS statute, under which the
cases Of Trustees Of The Good Shop
herd rs. Boston lle0 Mass. el2) and
Third Cong. Soc. rs. Springfield, q.
f. Rep. Q Oct, 1851 referred to in
the opinion Of the majority of the
Court. and the cases of Wesleyan
Academy rs HTIbrdhdm, (S9 Mass.
599,) and Pierce rs. Cambridge, &
CuSh. 6ll9 referred to by defend
ants counsel, were decided, reads
aS follows: 1.-The personal prop
erJy Of literary, benevolent, charit-
able and scientific institutions within
the commonwealth, and the real
estate belonging 70 such institu-
tons. occupied by them or their
officers for the purpose for which
they were incorporated" shall be
exempt from taxation. (Genl.
statutes of Mass. c. II. Sec. 81
And in Chapter MIMI. Sec ., re-
ferring 10 similar institutions
q" Their estate shall not be exempted
frum taxation in any case where
any portion Of such estate Is
used or appropriated for other than
educational, literary, benevolent,
scientific, charitable or religious
purposes. The case of First VI L.
Church rs. C6ieego, 60 Ill. 4S2, J
referred to by defendants counsel,
was decided under statute which
exempted only such real estate as
was actually occupied by such inSti-
buttons. or held by them and not
used for profit. The two New Jer-
Sev cases, First r. d. Church rs.
Lyon, 80 y. J. Law, 360,) and
Merlin rS. hTUJ'mGH, is id. 323l,
referred TO by defendants counsel,
were decided under q statute that
excepted 1.-the endowment or fund
Of any religious society,"" from tax
alton. Under this provision the
plaintiff in the first case claimed
that q parsonage belonging 10 the
church was exempt, but not being
able to convince the Court that real
estate was an endowment or
fund" judgment went against
them; the other case was disposed
Of on q similar point. In the case
Of Church or the Redsemer rs. ar
tell. al id. I1T.l the law exempted
- buildings erected and used for re-
igious purposes :" and the plain
tin c0ntended that because the par
sonage was built on the same lot
with the church, it was therefore
exempt from taxation, which view
was naturally not adoped by the
Court. The case Of Library ASCOT
alton Is. Pslt0H, SO Ohio State 25S.)
referred to by defendants counsel,
was decided under q law which
makes the following limited eX-
emptiOn of real estate . All
buildings belonging ts institutions
Of purely public charity, together
with the land actually occupied by
such institutions, not leased or
otherwise used with q view to
profit Almost the same status
existed with regard 10 the case of
Tucker Is. Ferguson, also quoted in
the brief Of defendants counsel.
The case of 81. AHdrelr's Hospital
rs. .SEsarxmitb. CIs2 B. 624,) refer
red 10 in the majority opinion, de-
ciies that q hospital that collects
fees from we'll 10 do patients was
not 3 charitable institution within
the statute exempting charitable
institutions from taxes.
The one case Of all that have been
referred TO a. sustaining the de-
PENDANTS contention, which was
decided under 2 Similat statute TO
ours. ! that OF \. ~ CHirsrsity IS.
Ps5Bgs. so III. $780, above noted;
but unfortunately for the defend
ants position, this case was disposed
Of purely on the ground that the
General Assembly OF legislature
were not competent stO exemp
from taxation property owned by
educational. religious OF charitable
c8-pl-s-i n which was not u Itself
used directly in aid Of the purposes
for which the corporations were
created, but which was held for
profit merely, although the profits
were 70 be devoted 10 the proper
purposes OF the c0FpOTatiOu,n be-
cause the powers Of the General A.
>embly were limited by the follow
ing words OF the Constitution
q. The property Of the state and
counties. both real and personal,
and such other property IS the Gen
eral Assembly may deem necessary
for schools. religious and charitable
purposes may be exempted from
taxati0n.7 The statutory provision
which i thus declared uncOnstitu-
ti0nal, reads. - lI property OF what
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