The Providence news. (Providence [R.I.]) 1891-1906, 1897-02-11

For the College
on the Hill.
Brown University Wins
Case Against City.
II Sued to Recover Taxes Paid
Under Protest.
Appellate Court Holds the Entire
Estate Is Exempt.
Construction Given the Charter Granted
BY Assembly In 1904.
Appellate Court Holds the Entire
Estate Is Exempt.
Construction Given the Charter Granted
BY Assembly In 1904.

The Appellate Court today dscid-
ed in favor Of Brown University In
the suit brought by IL to recover taxes
paid In 1895 to the city treasurer OF this
city under protest and the case has been
sent back to the common pleas division
with instructions to enter judgment for
the plaintiff corporation.
The opinion of the court was written
by Judge Tillingh hsst and the oDening
portion 10 az follows:
"The main question raised by tn eplead-
ings in the case is whether certain par
eel Of real estate, situate on Westminster
street in the city of Providence, which
the plaintiff owns and holds for it's cor
porate purposes, Is liable to taxation.
Said real estate constitutes a part OF the
endowment OF the plaintiff corporation.
"ln the year 1895, the assessors of taxes of
said city assessed q tax on said real estate
amounting to S2,49i.20. which sum. to-
gether with interest and expenses Of levy,
was paid by the plsintif under protest,
snd this action brought to recover the
same on the ground tnat the tax was
| illegal.
|. "The charter of the plaintiff was
granted In February 1894. 1t provides
that the corporators shall be body
corporate and polite, to have, take,
possess, purchase, acquire or otherwise
receive and mold lands, tenements, here
oitamepts, goods, ,ch.ttels or other estates.
of all which they may and shall stand
and be seized, Notwithstanding any mis-
nomer of the college or the corporation
| thereof.
"And with the monies, estates and re-
venues Of which they shall from time to
time become legally seized as aforesaid,
to endow the same and erect the necessary
buildings and editices thereof on such
place within this colony as they shall
think convenient. And generally to
regulate, order and govern the same, ap-
point officers and make laws as here
after prescrio bed and hold, use and enjoy
all the liberties, privileges, exemptions,
dignities and immunities enjoyed by any
college or university whatever"
-"And furthermore fer the greater en-
| couragement of this seminary of learn
ing, and that the same may be amply en-
dowed and enfranchised with the same
privileges, dignities and immunities en-
joyed by the American colleges and
European Universities, we do grant,
enact, ordain and declare. and IL is mere
! by granted, enacted, ordained and de-
| clare d, that the college estate, the estates,
persons and families OF the president and
professors for the time being, lying aud
being within the colony, with the per-
| sons Of the tutors aud students during
their residence at the college shall be
freed and exempted from all taxes, serv-
ing on juries and mcnisl services, ana
that the parsons aforesaid shall be ex-
emrted from bearing arms, impress and
military services except in case Of invs-
sion."
The last citation by bis honor In the
opinion from the charter calls attention
| to the fact that the cpsrter Of incorpors-
tion is TO be construed favorably to the
trustees and the valus bic ends Of the in
stitution.
The first question taken up by the court
10 whether the exemption clause thereof
4. broad enough to include the land In
uustion and IL Is held to be verv clear
from the language used In the charter as q
whole, hat the General Assem- hly Intended
to foster and lpromote the interests and
welfare OF the college as far as posi- ble.
After quoting the preamble to the char
ter the opinion continues, IL is evident
the General Assembly contemplated tha
the college should be endowed and IL
order that II might be enfrsnchised anC
enjoy the immunlties OF other universi
ties they ordained that the college estate
should be freed and exempt from al
taxes.
"Nor did they stop here" the ianguag
OF the court IL, "but lest their desire q
specially favor this valuable institution
of learning should be misunderstood, the.
declared tnst the charter snoold be $
construed as. most effectuslly To sDswe
the valuable ends Of the useful institu
ton"
Judge TiIiinybsst next says that
would te difficult to see how the inter
Continued on Page 3.