The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1898-01-05
THE REPLY OF THE TOWN.

To Yale University's Plea for Exemp-
ton from Taxation Filled by Counsel
for the Town Yesterday.
Through its counsel, John w. Alling,
William b. Stoddard, William H. Ely
and Jacob p. Goodhart, the town of
New Taven yesterday filed its answer
to the plea of Yale university for relief
from taxes levied on certain properties
owned by the university. The reply
filed yesterday admits that the college
owns property to the value of about
$S,Oo0,000 used exclusively for college
purposes, which is exempt from taxa
ton. But the reply states that the uni
versity owns other property of two
other classes which Is taxable under
the statutes and on which the univer-
sity refuses to pay taxes. The property
consists Of dornitories. worth about ST.
100000, various lots and real estate val
ued at $250,000. The answer denies in
the opening technical paragraphs that
the allowance for repairs and deterio-
ration should be at least 10 per cent.
of the net rental. 1t also states that
the town had no accurate knowledge
until 1898 of the amount of annual in
come received by the university from
the real estate owned by It. The de-
PENDANT admits the ownership of certain
buildings hereinafter described, but
says that the university is a college
as intended by the statutes, section 81
$40, and that 1t Is not scientific, liter
airy, benevolent and ecclesiastical So
oiety within the meaning of said stat
utes; and states that none of the build
ings claimed to be liable to taxation are
used exclusively for such societies, or
are exclusively occupied as colleges.
The reply then cites the arrangement
made in 1869 by Yale university to OBJ
tain large and valuable property for
safe and income paying investment, the
same to be used for the benefit of the
university. This plan, says the reply,
was intended to induce the wealthy in
dividuals to make gifts, etc, to the
university, in consideration that the
same would be invested in income pro-
ducing buildings which were to be
named after the donors. Under this
head, by october, 1896, the university
had obtained Farnam hall, Durfee hall,
Lawrence hall, Welch hall, Vanderbilt
hall, Pierson hall, White hall and Ber-
kelley hall, all Of which were rented to
students and from which the university
receives an annual income of about $7S,-
306, which income exceeds 6 per cent.
upon said Investments.
The reply then gives the property
owned and occupied exclusively as a.
| college, which is admitted to be exempt
from taxation, as follows: Osborn hall,
Phelps hall, Battell chapel, Alumni
hall, Dwight hall, the old library, the
new library, the art school building, the
| treasury building, Kent laboratory,
Sloane laboratory, Peabody museum,
| the gymnasium, Marquand chapel, the
Bacon Memorial library, the psychology
| ical laboratory, the law school building,
the medical college building, the med
| zeal college chemical laboratoryth the col
| lege street hall, South Sheffield hall,
| Winchester hall, North Sheffield hall,
| the chemical laboratory of the Sheffield
| Scientific school, the biological labora-
tory of the Sheffield Scientific school,
the observatory building, the Yale in
| Urinary.
The reply estimates the value of this
property as follows: First class, con
sisting of dormitories, s1,000,000; second
class, consisting of dwelling houses,
factories and lots, s25o,o00; third class,
consisting of college buildings, So, 000, 600.
Total, 81, 100000.
The third class of property above
mentioned is admitted exempt by stat
ue from taxation, but the defendant
says that the first and second classes
are held as an investment and are an
income producing property liable to tax