The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1899-01-06
THE YALE TAX APPEAL CASE
DECISION Handed DOWN BY THE
SUPREME COURT.

ciston Opinion by Judge Hamersiey
Resume of Facts In the Controversy.
The Journal and Courier of yesterday
gave in brief the decision of the SUI
preme court of errors sustaining the po-
sition of Yale university in it's appeal
from the assessment of the New Haven
board Of assessors. Following is the
ersley:
Argued October 25, 1898; decided Jan
uary 4, 1899.
| The appeal from the doings of the
New Haven board of relief was taken
to the superior court in New Haven
county and referred to a committee by
whom the facts We're found and re-
| ported. The court Roraback, j. ac-
cepted the committees report and with
the consent of the parties reserved the
cause for the consideration and advice
of the supreme court. Judgment advis-
ed for the college.
THE JUDGMENT.
In 1887 the corporation of the presi-
dent and fellows of Yale college in New
Haven was authorized to use the title
Yale University" and gifts received
and contracts made under either of
| said names We're declared to be valid
The powers Of the corporation were not
otherwise changed. 90 Special Laws
p. 1917
In october, 1895, the university filed
with the assessors of the town of New
Haven list of the property owned by
it subject to taxation for the year 1896.
The list contained seven pieces Of land
valued al $57 $50. 10 this list the as
SCISSORS added GERS ain buildings us 1 for
dormitories and dining hall, with the
land on which they stood, valued at
$2l4,990, and also added certain vacant
building lots dwelling houses and fac
tories, valued at $l67, 49, The plaintiff
appealed to the board Of relief, which
board confirmed the action OF the as
SCISSORS. This appeal is an application
to the superior court alleging that the
board Of relief acted illegally in con-
firming the action of the assessors and
praying for appropriate relief. The al
legged ilegality depends on the meaning
given to two statutes, viz: Section $3.50
Of the general statutes, the act OF 1884
amending charter of the college appear
ing also In section 1922 of general stat
utes.
First. Section 1920 of general stat
utes provides that: Buildings or por-
tions of buildings exclusively occupied
rs colleges, academies, churches or pub
p,.,,, ,,,,s ,,l.
be exempt from taxation. II buildings
used by the college exclusively as dor
mitories and dining halls for its stu
dents are buildings exclusively occupied
as a college, then the action complained
of in adding to the list dornitoties ard
dining hall vas illc gal; If such use is n
a college occupation, then said action
was legal.
The word college," used to denote a
constituent Of or the equivalent of uni
versity." has acquired a definite mean
ing. AS first used, college, indicated
place Of residence for students, and oc-
casionally an ''universitas" or Stadium
generate" The expressions "universi-
tas studu" and "universitatis collie
GUM" occur in early official documents.
A suggestion of the modern university
appears In the college and library of
Alexandria, founded and endowed by
Ptolemy Softer Here the museum pro-
vided from the first lodgings and refee-
tory for the professors, and later SINH
lar provisions were made for the stu
dents. A writer of the twelfth century
speaks of the handsome pile of build
ings, which has twenty colleges, whith-
er students hetake themselves from all
parts OF the world.
The university in Europe developed
about the year 1900. 1t was a commu-
nifty organized for the study of all
branches Of knowledge and authorized
by pope, king or emperor to confer de-
grees upon those found competent to in
struct others.
AT Bologna, perhaps the earliest or
ganized university, we find colleges al
most from the beginning. Such college
was a separate house with fund for
the maintenance Of a specified number
of poor students. Similar colleges ex-
listed in Paris, Oxford and other univer-
stiles At first little more than lodging
rooms and refectory, they grew, espe
cially in England, to be the home Of the
students for all purposes. The instruc-
ton and discipline of the university
was through the colleges. The condi-
lions of the early universities We're Pc
cular. Vast throngs of students were
at one place; they were divid-
ed into nations" each, as at Paris,
with it's own proctor or procurator;
they were further divided among facul-
ties, each with its dean, The divisions
into nations and faculties were cross di-
and another cross division was
that into colleges and halls (hall some
times meaning an unorganized college
and sometimes used as Synonymous
with college). With charges in condi-
lions, the college was largely eliminated
from the continental universities, VIII lie
in England the university became prac-
fically the associated colleges. Merton
Oxford founded in 1864, was
the prototype of the English college
That college consisted of the chapel,
refectory and dormitorles. Here the
called fellows, in token of the
spirit of equality and companonship,
lived under one government, education
Al and moral, and prepared to take the
degree granted by the university. AS
he colleges increased all on-colegiate
students were driven away. The vaga-
ponds or chamber-dekyns, i. e., camera