The daily morning journal and courier., 1896-07-01
YALE MUST PAY TAXES.
UNIV.ERsITY MUST CONTRIHUTE TO
 CITY AND TOWN TREASURY.

Such is the Opinion ofaTown Counsel Goodhart-An Property Not Used for Educational Purposes Proper Amenable 10 oAssessment-An Appeal to the Courts Will Probably be Had-The Opinion in Full.
 The board of assessors have received from Town Counsel J. P. Goodhart an opinion to the effect that much of the property owned by Yale university cor poration may be assessed and made to yield revenue for the support of the town and city governments. Some of the buildings which may be taxed un- der the decision of the town counsel are Vanderbilt Hall White, Berkeley Durfee and Lawrence dormitories.
 The block of land owned by the Yale corporation between Elm, High, Wall and College streets yields an income, it is said. of about s6.OOO year.
 The town counsel says that all build ings which are not used for recitation or educational purposes proper do not come within the statute of exemption,
 Yale corporation will probably appeal to the courts at an early date after the assessments are levied
 THE OPINION IN FULL. To the Board of Assessors of the Town
 of New Haven:
 Dear sirs. In reply to the question relating to the taxation of real estate owned by the corporation of Yale uni versity, permit me to say:
 The liability of the corporation to pay taxes depends upon the character of the corporation and the statute laws of this state.
 The general statutes, section 3.620, provides, among other things, that buildings or portions of buildings ex- clnsively occupied as colleges, shall be exempt from taxation.
 This statute would exempt from tax ation every building or portion of a building exclusively occupied as a col lege, and the land upon which it stands, but it does not exempt any building or portion of building oc- cupied as a college, provided it is also occupied for some purpose other than a college.
 A college Is literary institution, or an institution for the purpose of study and learning. It is society of schol- ars incorporated for the purpose of study and instruction. It is not and does not include any provision for re- creation, like gymnasiums, etc, or boarding houses or dormitories for stu dents. It includes libraries and build ings used for laboratories, etc, which are in use in the course of the usual instruction and study of the students.
 All of the above class of real estate cannot be taxed at all.
 The public acts of 1895, page TOO, pro- vide as follows. ''The funds and es- tate which have been or may be given or provided by the state, or given by any person or persons to the president or<fellows of Yale college, etc, shall, with the income thereof, remain ex- --lempt from taxation. Provided, how ever, that neither of said corporations shall ever hold in this state real es- tate free from taxation, affordiug an an- nual income of more than $S,o00.'
 This statute is a substantial re-en- actment of the addition to the charter of the corporation passed in May, 1894. It can hardly be said that the meaning of the legislature is so clearly stated that it is absolutely certain as to the effect of this act.
 It is certain that the general assem- bly has not declared that the corpora tion should be exempt from taxation upon every separate piece of property which did not itself afford an income of more than S6,000, and I am of the opin- ion that the legislature did not so in- tend.
 The act can be read, and the inten- ton of the general assembly undoubt- edly was that the corporation should hold free from taxation real estate con- sisting of one or more separate tracts, which in the aggregate yield an annual income not to exceed $6,000,
 This construction is sustained by an examination of the addition to said charter passed in May, 1745, for there it declared that all lands and ratable estate belonging to said college, not exceeding yearly value of $500 ster- ling, etc, shall be freed and exempted from all rates, taxes and military ser vice, working at the highways and oth- CT such like duties and services.
 Tn construing these statutes, we must keep in mind that the general pre- sumption is that all property is liable to bear it's equitable part of the public burdens and taxes, and it is said by oul supreme court in the case of the City of Hartford vs. Hartford Theological Seminary, 66 Conn, 4S2: Taxation is an act of sovereignty to be enforced SC far as it conveniently can be, with jus tice and equality to all. Exemption, nc matter how meritorious is of grace and must be strictly construed. They em- brace only what is strictly within theil terms
 I am, therefore, of the opinion that real estate of the corporation, for the purpose of taxation, should be divided into three parts:
 l. The buildings and parts of build jngs with the land on which such build ings are situated, which are exclusive ly occupied as colleges, are not taxa ble.
 2. Such a part of the remainder o the real estate and buildings of the corporation which yield yearly in come up to 5000, are also exempt anc should not be taxed.
 3. All the rest and remainder of saie corporations real estate, consisting o1 lands buildings, dormitorieS, gynna.