New-York tribune., 1890-04-20
THE REQUESTS TO BE TAXED.
DECISION ON FUNDS LEFT BY WILLIAM H.
VANDERBILT.

DECISION ON FUNDS LEFT BY WILLIAM H.
VANDERBILT.
ONLY TWO OF THE CHARITABLE INSTITUTIONS
EscAPE-sT. LUKE's HOSPITAL AND THE
PROTESTANT MISSIONARY SOCIETY FOR
sEAMEN THE LUCKY ONES-ABOuT
100000 COMES UNDER THE
LAWS PROVISION.
Surrogate Ransom yesterday rendered his de-
cision as to the taxation of charitable bequests
under the will of William II. Vanderbilt, case
which was submitted to him several weeks ago
These bequcss To the Vanderbilt University
OF Nashville, Tenn, 100000 To the Domestic
and Foreign Missionary Societies of the Protestant
Episcopal Church of the United States, 81 10000
each: to 81. Lukcs Hospital, 100000; TO the
Young Mems Christian Association of the City
Of Ncw-Nork, 500, 900; TO the Ncwlork Protes-
tnnt Episcopal Mission Society of the City of New
York. $I0o,ooo To the Metropolitan Museum Of
Art, : 90, 900; 10 the American Museum of Nat
ural History, so. 900: to the Moravian Church
in Ncw-Dorp Lane, s. l., 81 900; to the Gen
eral Theological Seminary of the Protestant Epis-
copal Church in the city Of Ncwlor $50. 600; to
the Ncw-Nork Bible and Common Prayer-Book
$4,000; to the Protestant Episcopal Church
Missionary Society for Scamen in the City and
Port of Ncw-lork, $4,000; 10 the NewYork
Christian Home for Incorporate Men, $4,000.
Besides passing upon these requests, the Sur
rogatc decides against the executors of the will
upon the point raised by tie Dstrct-Atiorncy
that the executors were liable for the tax upon
such lccacics they have already paid. He
says the law provides that they shall he liable
for any and all such taxes until the same shall
have been paid. An executor is required 10 de-
duet the tax from the legacy, if it DE money.
and further provides that he shall not be COM
PEELED to deliver any specific legacy or property
subject 10 tax until he has collected
tie tnX thereon. The executor shall not he
entitled TO credit in his accounts, or be dis
charged from liability for such tax, until he shall
produce receipt sealed and countcrsigned by the
Controller
The Surrogate considers each claim for exemp-
ton separately, his views. in brief, being:
ny Chapter -53, laws OF 1910, the property of ST.
Luke, Hos ptai dc, ifcd Ia be exempt from taxation
or ,mcnt. The Protestant Episcopal Church Mis-
sonary society for scamcn is exempt under the zen
every house Doon ging 10 company Incorporated
to improve the moral condition Of scamcn. The
Protestant Episcopal Church va, de Jared subject TO
thi- by the Court Of Appeals in previou, action
and Common PRAYER Book >ocieiy. the Morivim
Church Of staten Island and The Vanderbilt University
have submitted no tldlihs 10 cA'llPliVh' lhcl drc
subject t. the tax.
lie New iora Protestant Episcopal City Mission
society claims exemption an alni-louse. II main
tain, home aud reading rooms, ct', ana pioVlnes
lodging, aud meals free II also maintain, a day
nur-.ry, for which ii makes small charge. This
iakce il Of the domain of pure chariiy-a house
wholly appropriated to the poor. have already de-
eded ~ several oa-es tina, soci~y, 70 ug ,AenP.
from TN, tax az an alni-house must be h.'"in'.H
free. al benefits given eiaituiousy mnst there
fore hold the society subject to the tax.
The Young Mems Christian Assoc Iation has by the
Court Of Appeal, 1i3, " u, l-1l been declared
Only s real property on the corner OF uweiles & inv %
st. aud Fourthave., il exempt; and az the cour' ex
is'S i%c not 1'% entitled i S to esc@ptcn nom sxaon tho
claim Of exemption IN this case cannot De sustained
The Christian Home iOr lnempcratc Men 'la'lns
exemption under special act Inc spc,ial
at lciicd upon here simply cNcmps from local laNt
ocal purpose. >neh a. assessments. etc. and conld
have been Intended to extend TO TAXATION by ihc
state. Thl, institution also makes 'Arse lot
patients committed to IT, home. and that takes II ont
0i the amshou,c ciass. IL is liable. ,,
r,.rnnih,o doe. NOT iurlndc personal property Nor
can tai, iu-ttutlDn claim exemption An aim-hon,c
II chargcs for The board Of patients 1t receives IL
Thc Metropolitan Museum Of Art and the American
Museum Of Natural History each claim exemption
"a. DR. the Revised statute. which exempt the pr
,ona property of incorporated company not made
liable "a taxation its capital IN the fourth M OF
tn, chapter. section Of that title read, a. follows
from their capital or otherwise shall b. lable
To- taxation on their 'apita in the manner hereite,
provided These Institution, plead no special a,i of
exemption. but only the ,pccal provision. In Catln
". the Trustee, Of Trinity college Judge Andrew
lay down the general rule on the question of ~.
cmption: when. thrcfo~ corporation not cN,
.mptcd from taxation by 1t, charter or -omc 'prclal
enactment but governed b, the general laws
claims exemption. II must be able 10 point to
some proy,ioq In chapter l' or to rc eoGo Gc,
cared by section above quoted, or else It, claim
must bc disaowcd.'
corporacd company were Intended t. designate only
bu Inc and took companies. and II The definition of
Pile, solely to banking or loan institutions ana IN
companies, then these two institutions do hot
should they corlc within the definition of the term
incorporated company ard are Therefore ml mon,lc"
for section l. Of little T. of Chapter -. OF the Revised
statute. declares that all such corporations deriving
income profit from their capital or other
institution' derive an income from membership Of
degree and dues. from admission fees charged
certain days of each week. from the sale oi books
specimens etc. and from Investments Of property
imeom" % G derived othcrwi,e and therefore
clearly within the class subject TO the taN under the
Tie appearances on the hearing were: Evarts.
Choatc n Icaman for the Metropolitan Museum
of Art and American Museum Of Natural His
tory: Cephas Brancrd and Timothy Davenport
for the Y VI. c. A.: Edmund A. Bayes for the
Protestant Episcopal Missionary Society for Sea
men: Miller, Pcckham a Dixon for ST. Luke
Hospital: Davies x Rapallo for the Domestic ana
Foreign Missionary Society Of the frotcstnnt
Episcopal Church: Anderson n llowland for the /
cNc~utors: William Ives Washburn for the New |
York Christian Home for lntcmprratc Wen =. H.
Schieicin for the Ncw-Nork Protestant Eplsco- r
pal Missionary society: Stcarns Gurus Tor the
Home for Incurabes; Benjamin +. Dos faSsos ior
the District Attorney
GENERAL NEGLEr'S SUIT DISMISSED