The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1891-04-15
PARsoNAees MUST PAY TAXES
Unless They Are physically Attached tC
Their Churches.

SAAcAs AheJ are hJh'CaA-J AttoShCu ~
Their Churches.
Upon the question, "Under the pro-
visions OF the sixth clause OF sec. 5 of the
general tax law, approved March 6, 1891,
is parsonage not attached to a church
exempt from taxation?" submitted by the
board of tax commissioners, Attorney
General Smith Wednesday rendered the
following opinion:
Sec. 3 Of said act, among other things, is as
follows:
Sec. s. The following property shall be exemrt
from taxation: (6) Every building used for relig-
iOus worship and the pews and fu nture within the
same, and so the pafsOn ge attached Thereto and
occupied such and land where laid building or
bui di g. are situate not xceeding ten acres, when
owned by the church elgiOus society, in trust
Tor its use alsp cemeteries.
An answer to your question involves a con-
structiOn Of the sixth clause OF said section;
and the question turns upon the word 'at-
tached thereto" The legislature evidently in-
tended to exempt ell buildings used for re-
ligiOus worship oni the parsonages attached
thereto and occupied such. and the lands
wherein such buildings are situated, not ex-
ceedibg ten acres. And where the parsonage
is attnoied to a church thsre can be no ques-
ton that the legislature intended to exempt It
from taxation. But the contention mere IS that
the legislature intended 10 exempt church par
sonages whether attached to the church or not.
and that the proper construction to be given to
the words attached thereto is that they mean
belonging thereto" and where parsonage
belongs TO a particular church. IL is exempt
from taxation Notwithstanding il is not situated
on Contiguous territory. The word attached"
is defined in law to mean: To To, fasten TO,
afix annex. Annex is defined: To put in
permanent connection with. to attach.
l think. under these conditions. the phrase
attached thereto" means that it lies along the
- II. It'd h.. I'D nod to
or adjacent to the property or buildings, and is
permanently connected with the same.
The constitution OF Indiana Gives the legis-
lGture he right to exempt from taxation prop.
erty, both Ie,l and personal, used for educa-
tioual literary, scientific religious or charitable
purposes. (Sto. /, art. 10, Of the constitution
of Indiana.)
Exemption in these cases are granted on
considerations of general public policy. In
law they are to he regarded favors or priv
ieges TO the clssses exempted. granted and TO
be held at the pleasure of the sovereign power.
There is no pledge by the state that they shall
be permanent, and no wrong done when they
are recalled.
legislative enactments which exempt prop
erty from taxation must DE strictly construed.
Ii is also very just rule that when exemp-
ton is found to exist, it shall not be enlarged
by construction. On the contrary IL ought TO
receive a strict construction; for the reas0na-
bic presumption is that the state has granted
in express terms all il intended TO grant, and
that unless the privilege is limited 10 the very
terms OF the statute the favor would be ex-
tended beyond what meant. On this
ground Il is he'd that an exemption OF property
from taxation Will not preclude business or
privilege taxes being imposed on the favored
class; and that requests to colleges, ETC., may
be taxed under the genaral statute taxing be-
quests. though after being ecsived they would
be exempt under the general statute exempting
the property OF such institutions. Cooley on
Taxation, page 2O1.)
As taxation is the rule, and exemption the
exception, the intention 10 make an exemption
ought to he expressed in clear and unambiguous
terms; an IL earn It be taken to have been In
tended when the language Of the statute on
which it deDends is doubtful or uncertain.
Cooley on Taxation, p 20l.l
In the case OF trustees OF the methodist
episcopal church VS.. Ellis ct al, 3S Ind, p. 3,
the supreme court held ihlt under thu pro-
visions OF the fourth clause OF sec. of the
assessment laws then in force, parsonage
that had been erected for the convenience and
accommodation of the pastor of the church s
not exempt from taxation, although II was
built upon property adjacent TO the church,
aud only twelve feet trcm II, the door OF which
opened into the general passage-wsy leading to
the church, and 10 all intents and purposes so
far rs its occupancy was concerned, was a part
of the church. The statute then In force ex-
empted buildings used for religious worship in
the same manner the statute under con-
sideraiion does, but it made no mention what
ever of the parsonage, while the statute now in
force mentions the exemption of n parsonage
belonging to the church when the same is
attached hereto.
To have held that the parsonage in such case
was exempt from taxation, il would have been
necessary to enlarge the terms of the statute
BIZ construction. and that would have placed
the court in the attitude of supplying in the
statute what the legislature omitted to express
ly provide.
And, applying the doctrine of the authori-
ties cited TO tho question under consideration.
TO hold that parsonsges not attached to the
church property falls within the exemption
provided tor In the sixth clause to sec. 5
OF the acts OF March 6, 1891, would be to sup
ply by Judicial construction language which
the legislature intended to omit from the
statute. For in matters of this sort the legis-
lative intent can not Q enlarged beyond the
logical meaning of the words employed in the
act itself.
therefore conclude that church property
not used for religious VOL ship, and parsonages
not attached thereto by contiguous territory
do not fall within the exemption mentioned in
sec. 8 OF the act OF March 6, 1891. and
are subject to taxation; and that all lands be-
longing to churches exceeding ten acres in one
tract are subject to taxation as other lands are