The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1899-01-06
The YALE TAX APPEAL CASE


AAol puTDOTt TO establish a college
anu university unless by indirection;
w the trustees, following the example
- harvard, proceeded at once to grant
uesfees in arts Until 1716 the school
was migratory; the trustees then de-
clded that it should be established at
"A New Haven, and this decision was con-
hrmed by the legislature the following
year C Col. Rec. 800 In pursuance
OIL this authority, aided by appropria-
llons by the colonial government as
well as by gifts from Governor Yale
and other benefactors q college house
Ior the entertainment of Scholars
was SO far finished in IT'S as "to be
ut for the reception and accommoda-
tion of all the students" 1t contained
nearly fifty studies and was furnished
with a convenient hall, library and
kitchen. AT the commencement of that
year, in the presence of the authorities
I Of the colony, the trustees did with one
consent agree, determine and ordain
that our college house shall be called
by the name of it's munificent patron,
and shall be named Yale college, g
Trum. Hist. Conn. ~. In LAS, under
the energetic rule of President Clapp, a
body of statutes was drawn up, derived
partly from the laws and customs of
the college, partly from the laws of
Harvard, and partly from the Univer-
sity of Oxford, and the same year the
general court assuming the right of
exercising within it's jurisdiction the
powers of sovereignty belonging to an
independent government, not inconsist-
ent with express statutes of England
which is always claimed, though with
much fear and trembling and with
great caution, granted charter some
what like in form to royal patent
erecting a corporate university and col
lege under the name of THE president
and fellows of Yale college in New Tia
ven endowing it as university and
college with the power of self-govern-
mant and of making all reasonable
laws and ordinances for That purpose,
and with the power of comforting all
such degrees as are usually given to
colleges and universities, and with the
power to appoint a scribe or register,
treasurer, tutors, professors, steWafd,
and all such other officers and servants
usually appointed in colleges or univer-
stiles for the promotion of good liter
allure and for the well ordering ana
managing the affairs of said college, 1t
Is plain that the college thus
an essential feature the education and
erected involved as an essentlal
feature the education and gov
eminent of university students In
college houses under college officers.
The college or universities referred to
in the charter were the universities
In England administered by associated
colleges or the single colleges endowed
with the privileges of a university. IN
both the college" involved necessarily
buildings for the residence ana enter
tainment Of the officers and students.
The general court again and again con-
+rihuted to the erection of SUCH bulld-
~Ninps when in 1753 the trustees OF the
onTlage of New Jersey now Princeton
,,niversity), applied to the general as
san,b,v of Connecticut for leave to set
~ /. fo+terv to raise money "to build
,,1,blic house for entertaining the stu
dan+s and better answering the good
ends designed in founding ana erecVins
said college," the assembly granted the
liberty ION consideration OF the matters
In said petition and for the encourase-
ment of religion and learning CIV COL
Rec. 2l7.) The ''college ana the ouilu-
ing for entertaining the students uiuet
college government were lhsepalapie'
~ 1918 vale college consisted OF three
collape bindings for housing the ofhcers
and students, a lyceum, chaoel,
1sifcben and large dining room; ana II
,,..s tbis college whose charter was con-
frmed by our constitution OF 1913,
mo eettled meaning of college as
h,,ildinss or group of buildings IN Whlch
scholars are housed, fed, lnstructeo anu
governed under college discipline, Winnie
oualifying for their university degree
whether the university includes num-
her Of colleges or single college' ~ ~"
,++.clrad We have deemed 1t proper
a. trace this meaning with sutflcleht de-
+a;1 r. demonstrate the utter unfeasoh
n the attack This peculiar function
of8 =. college is inherent in the pest con-
cantion of the university. rms meaning
has baen attached to the Engnsh WORD
for eight hundred years IL was Inc oiily
meaning known at the time cur Hrst
American colleges were founded, IL was
recognized and distinctly affirmed IN the
charter of Yale college, 1T mas since
been affirmed by repeated acts OIL leSls-
7ation. and has received the SANCTION OF
constitutional confirmation 1t was I'M
nossible for the Legislature to express
~ meaning more clearly than IN the
language of section 1920: Buildings
occnnied as colleges" If it had said;
sDornitories, dining halls and other
buildings occupied as colleges, the
meaning would have been the same, and
the amplification would have added
nothing to the precise certainty OF the
LANGUAGE used: Estate V. Ross, "a N. j.
T, r. 497; Northampton Co. " Lafayett
Coll. 1928 Pa. st. 1872; Ramsey Co. "
McA1lister Coll 81 MINI. 437; Girls
world Coll. V. Iowa, 46 Iowa, 275o
The fact that certain sums are PAID
for the use of the rooms occupied does
not alter the character of the occupa-
ton A church is none the less a church
because the worshippers contribute TO
the support of services by way OF pew
rent. A hospital is none the less nos
pital because the benefciares contrib
ute something towards it's maintenance
And a college is none the less college
because it's benefciaries share the cost
of maintenance, and it is immaterial
whether such contribution is Jumped IN
80 c,,y,, or anpOrtioned to sources of