The western sentinel. [volume] (Winston-Salem, N.C.) 1887-1926, 1894-11-22
JUDGE BATTLES VIEWS.
THINKS THE MORAyI3N PROPER
TY is LIABLE TO TAXATION.
His Opinion I'm FulI-An Important
Suit to be Decided by the Supreme
Court-Wealtby Denomination

Judge Battles says that it is.
The case came up before Judge Bat
tie at the August term Of Forsyth
Superior Court. The Congregation of
United Brethren, of Salem, and its
vicinity, are the plaintiffs, and Board
of Commissioners of Forsyth county
and r. M. Macarthur, Sheriff, are the
defendants.
The case is one of the most import
ant that has come up in the North
Carolina courts for several years, as 1T
raises the question: 'HoW far can
churches or religious societies hold
property for religious or school pur-
possess in North Carolina without
taxation :"
Judge Battle holds that the proper
ty put on the tax lists by the commits
sioners is just and proper. If the
Supreme Court confirms his judgment
the Moravians will have to pay
several thousand dollars annually TO
the State and county. Judge Battles
opinion, as sent to the Clerk Of the
court, explains itself, and reads as fol-
lows:
JUDGE BATTLES OPINION.
This cause, coming on to be heard
upon the restraining order herein
issued the af1idavItS filed by the par
ties, the order made by Judge Whita-
ker for continuance of the hearing,
etc, and the evidence reported by this
commissioner, the plaintiff moving
for an injunction till the hearing, the
defendants resisting such motion and
asking that the restraining order be
dissolved, the court now finds as facts
~ All the allegations of fact con-
tained ia the complaint and not de
MED in the answer-and further
(2) That the plaintiff corporation
owned on June Ist. 1893, and owns
now, among other property the fol-
lowing:
(a) Solvent credits, notes against
individuals, secured by mortgages
amounting to eighty-seven thou
sand and forty-three and 4S-100
dollars tSS7 ,04348.)
(b) A parcel of land containing
about 20 acres, lying in the town
of Winston, said land being known
as the Reservation" on the
North side Of said tract is
church covering about one-third
of an acre, situated on lot of less
than two acres surrounded by
| fence. Leaving out this two acre
lot, the TeSideue of "the Reser-
Walton" is worth eighteen thou
! sahd dollars (S1S, ,000) A number
1
tract, Producing il TO its present
| area, and sold by the plaintiff cor
| pOration. Some within the last
four years, at prices from $500 to
| 1000 per lot of IS feet by 140 feet.
| Public notice was given in 1891
| that these lots were for sale. The
| south end of "the Reservation" is
now leased to certain parties. 1t
| has been in contemplation by
1 IF no
| tion though no official action has
been taken, to hold 1.-THE Reser-
| Yation" as an endowment for Cal
| vary Chapel, (the church built on
| the North side of the tract
(c) A tract OF land in West
Salem, containing about so acres,
worth five thousand dollars. This
tract is chiefly forest land. There
stands on the Eastern side a
school house. The land necessary
| for this school does not exceed two
| acres.
(d) A house and lot in the town
of Salem, known as the Bishops
house, worth three thousand dol
lars, which is rented olt as resi-
dence, the plaintiff corporation
receiving rents therefrom.
| ~ The plaintiff owned all said
property and the status of the same
was as above stated during the years
1887, 1888, 1889, 1890 and 1892.
| (4) That said property (the solvent
credits, 1.-THE Reservation" less two
acres On which the church is situated,
the 80 acre tract less the two acres on
which the school is situated and the
Bishops house, was placed on the tax
lists by the defendant commissioners
for the years 1887, 1888, 1889, 1890
1892 and 1893, each piece of land at a
valuation not more than it was worth
AS for the solvent credits, the amounts
at which they were listed, as stated
in 9Th article of the complaint, were
for each year considerably less than
the solvent credits actually owned by
the plaintiff.
aforesaid against the plaintiff were:
State taxes at the fixed ratio; county
taxes for general purposes at tht
fixed rates.
Also sum levied and issued to pay
bonds and interest on bonds for the
extension of the North Western North
Carolina Railroad, to which improve
menG Winston township Subscri be(
for stock and issued its bonds for $50,
000.
Also to pay bonds and interest ol
bonds of the Roanoke s. Southern
, railway, to which improvement Win
ston township subscribed for stool
, and issued it's bonds for 100000.
Since the year 1890, and now, lev
has been and is annually made on tn
property in said township of 20 cent
/. on the S100 worth of property Oh
|. account of said railroad bonds
! All the personal property of III
q plaintiff corporation, it's principa
: place of business and the residences o
It's officers and nearly all its lands ar
located in said township. Tie plain
tiff makes no question about the pre-
priety of laying taxes to pay thes
bonds, on property other than tina
= held for educational, charitable or re
ligious purposes, and on account Q
these bonds its property has been ta1
ed as other property in the toWI
ships.
(6) That said property was neve
listed by its owner for the years abov
named, and no taxes have ever bee
! paid thereon.
= ~ That the ren is and profits an
!, the interest from said property an
Il all the property of the plaintiff col
y poration has been strictly and faitf
4 fully applied to educational, char
4. table and religious uses, as directed i
Il the 18th sec. or ch. AT, private laws {
8 1873 and a.
Isl That all the statements in allt
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