The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1897-12-06

cy of the rooms In White Hall and
Berkeley Hall, and said building is oc-
cupied and used in no other way; for
the service and accommodation afford
cd by which rooms charge is made
against the students occupying the
same, in the same manner as in the
case of the rooms in White Hall and
Berkeley Hall, as herelnbefore set forth.
Exhibit G., hereto annexed, shows the
amount charged annually by this APP
pellant for the use and occupation Of
each room in said White Hall, Berke-
1 ley Hall and Pierson Hall, respectively,
which amounts so charged by this ap-
pellant to the students occupying rooms
in said buildings, for the service and
accommodation thereby afforded, are
reasonable and moderate and substan-
TALLY and materially less than the
amounts charged students for outside
rooms, so-called, of a corresponding
character and size, in buildings in the
city of New Haven not owned by this
appellant.
Said several buildings, White Hall,
Berkeley Hall and Pierson Hall, are
untitled for any other use or purpose
than that to which they are at present
devoted, to wit, as living, study and
sleeping rooms for the use of the stu
dents occupying the same, and apart
from sale, use and occupation have no
substantial commercial or pecuniary
value as income-producing properties.
The net amount received by this ap-
pellant annually for the use and occu-
patton of the rooms in White Hall and
Berkeley Hall, after deducting the ex-
pense of managing and maintaining
the same, is the sum of $40, SO, with
out making any allowance for repairs
and deterioration, which should be at
least 10 per cent. Of the said net rental;
and the net amount received by this
appellant for the use and occupation
of the rooms in Pierson Hall, after de-
Quoting the expense of managing and
maintaining the same, is the sum or
$9,22553, without making any allow
ance for repairs or deterioration; which
said several sums, when received by
this appellant, are applied by it to de-
fray, in part and so far as they will go,
the annual outgoes of this appellant for
tuition and other expenses annually in
1 NY IL ia SuppOlllllS ollu illeeiAi-
tanning the institution of learning au-
thorized by its act of Incorporation, and
for the objects and purposes specified in
said act of Incorporation.
The annual outgoes Of this appellant,
for tuition and the other expenses of
supporting, maintaining and providing
for the institution of learning authoriz-
ed by its act of incorporation, have al
ways exceeded the annual income from
It's invested funds, tuition fees and all
other sources, including the amounts
received for the use and occupancy of
the rooms In said White Hall, Berkeley
Hall and Pierson Hall, excepting be-
nevolent and charitable contributions,
and for several years past have so ex-
ceeded such annual income by several
thousand dollars per annum; which sum
has been made UP by such contributions
of divers persons, made for that pur-
A pose, without which contributions there
would have been an annual deficit of
income over outgoes; and the tax laid
on the additions made by said assessors
to said appellants tax list, if collected,
must be met and paid out of such be-
nevolent and charitable gifts and con-
tributions.
While the whole net annual income
derived by the appellant from all the
college buildings containing study and
sleeping rooms, from the students &C.
cupying the same, does not exceed the
sum Of $4,000, the sum of $4,000 and
over, from the income of it's invested
funds and from scholarship funds, So
called, is annually appropriated by this
appellant to the use of worthy and
needy applicants, to help them to meet
their expenses while availing themselves
Of the educational advantages afforded
by this appellant; whereby students to
the number of 100 at all times receive
their tuition gratuitously, without the
payment Of any, money, fee or reward
therefor, while additional students to
the number Of about 270 have their tut.
ton RENTED in part, most of the lat.
ter paying only about one-quarter OF
the customary and regular charge
therefor.
The salaries of the professors, tutors
instructors and other officers employed
by this appellant are reasonable and
moderate in amount, and in many cases
the services of such officers are given
gratuitously, in whole or in part, while
in other cases the salaries xeceived by
them are applied by them, in whole or
in part, to the uses and purposes of the
college.
For period of nearly two hundred
years, from the erection of yale Col
|lege'' in lit down to the additions to
the appellants tax list attempted to be
made by the board Of assessors of the
town of New Haven, in 1896, as set
forth in said appeal, no claim was ever
made that said buildings so occupied
by said students for living, study and
sleeping rooms, or any of them, or any
other building in a like way for similar
purposes, We're liable to taxation, MOI
were said buildings, or any one of them
during all that period, ever, in fact
taxed or set in the list of the town OF
, New Haven or elsewhere for that pur.
pose.
The building known as the "Old Gym.
nasium," being one of the items added
to the tax list of this appellant by said
assessors, as set forth in It's appeal, anG
assessed by them at the sum of 49, 100
was erected by this appellant in the
year 1859, as and for college gymnasi.
uin. out of funds heretofore donated
to this appellant for college purposes
o.