Santa Fe daily New Mexican. [volume] (Santa Fe, N.M.) 1885-1897, 1890-03-28
EXEMPT FROM TAXATION.
An Important Opinion by the District At
torney Affecting Property OF K.li-
gious, Charitable and Educa-
tional Institutions.

In response to an inquiry from the
county board, the district attorney to-day
rendered the following opinion of mo-
ment to all the tax payers:
To the Hon. Board County Commissioners
SANTA FE, N. NJ, March %, lS9O.-Gen.
tlemen: Responding to your verbal in
qulry asking me what property in the
county Of Santa Fe is exempt from as
sessnent and taxation, will say that sec
ton 2S0S Compiled Laws, N. NJ, 1884, ex
empts from taxation the property OF the
United States, Of the territory, of the
county, of the city, town or any other
municipality in the county that is devoted
entirely to public use and not held fol
pecuniary profits. Also all public libra.
ries, the grounds, buildings, books, pa.
pers and apparatus of literary, scientific,
benevolent, agricultural and religious in
stitutions and societies devoted exclusively
to the spproriate objects Of these institu.
tons, AMI not leased or otherw Use used with
aview to pecuniary profit. Also mines and
mining claims bearing gold, ETC., but not
the net product and surface improve
ments thereof, for a period of ten years
from the date of record OF location thereof
also bitches, canals and fumes used ex.
clusively for irrigation purposes and in
dustriai pursuits also the property of the
head Of q family not exceeding $500 in
value.
Sec. 2s09, Compiled Laws, 1884, also
gives All exemption at the rate OF 5000
per acre for timber and fruit trees for the
period of ten years, when conditions are
complied with as specified in the statute.
The property OF railroad companies Or
ganized under the laws OF the territory OF
New Mexico is also exempted from taxa
ton for period OF six years; this matter,
however, do not believe it was your in.
tention to have discussed nor did youseek
advice upon at my hands.
Without going into particular assess
ments or particular ownership, you will
see that under section 2SOS, the property
OF religious Institutions and charitable in
stiluiions, in order to derive benefit
from this statute, must be devoted exclu-
sively to the appropriate objects Of such
and can not be leased or other
wise used with a view to pecuniary profit.
L Ills uukudGt ID DIOuu anu
and is easily interpreted.
have no doubt, however, that you
would like some specific information upon
the subject of exemptions. There is no
doubt that the section 2S0S embraces the
permanent improve ments on the land
used for the purposes OF public charity,
but the TACT that any benevolent or char
table institution intends At some indeti-
mite future date to occupy land owned by
1t for the purposes for which it was in
does not exempt such land
rom assessment and taxation. This prin-
iple is laid down in kedemptorist Faith
ers vs.. Boston l29, Mass. l78. Neither is
from which revenue is derived
exempt. This WAS held to he the law in
Redt mptorist Fathers VS.. How ard Co.,
81 Md, 449.
The fact that the rents and revenues of
q property owned by a charitable institu-
lion are devoted to charitable purposes
Tor which the corporation was organized,
Will not exempt such property from taxa
ton. The property must be actually and
directly and exclusively used for chart
table purposes in order to bring it within
the statute exempting property Of chari-
table and religious institutions. This
doctrine is laid down in the Maryland
case, supra, and is also the law in Louis
ana and other states.
Property partly appropriated to wor-
ship and partly to secular purposes is
liable to taxation. Ii any religious 90
:iety or church corporation is the owner
II any property in this county, q part of
v hich property is used for church pur-
poses, i. g. religious worship, and part
lor any other purpose whatsoever, except
those mentioned in the statute, that
part which is not used for religious pur-
poses exclusively is liable to taxation.
This is so held in Props Meeting House
vs.. Lowell, ! Metcalf, 53S.
Rooms IN building upon land belong
ing to religious or charitable corporation,
let TO tenants at usual rates of rent, and
The proceeds devoted to the uses of the
as designated in the charter
Of the society, are not exempt from taxa
ton. This is the law in Massachusetts
and Is laid down in Chapel of the Good
Sheperd vs. Boston, l20 Mass. 2l2, and
cases cited.
In this connection will also state that
In my opinion buildings and lands oc-
cupied for boarding school from which
3 profit is derived or fees charged is not
exempt from taxation. This 10 the law in
New Jersey, New York and Kansas.
Very respectfully, r. E. MITCHELL,
District Attorney.
The Busy Msnnonites.