The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1900-08-16
COUNCIL MEETING
Despite the Warm Weather An
Unusual Amount of Bust
ness Was Transacted.
Legal Opinion on the Industrial
ExOnerations.

The regular monthly meeting OF
Town Council was called at 1890
O'Clock Thursday evening. Members
present were Messrs. Hartman, Cox,
Dlefenbach, Smith, John and Cronin.
In the absence of Frank Ikeler, presi-
dent, F. B. Hartman, vice. president,
presided.
The minutes of the last regular
meeting and special meetings read
and approved.
The matter Of the exoneration of
the mill property of H. V. White &
Co. exonerating their mill property
from town taxes foi five years was re-
considered and the exoneiation was
not allowed.
The opinion of the solicitor regard
ing the exempting of properties from
taxes by the town reads as follows:
go the President and Members of
the Town Council of the Town of
Bloomsburg.
GENTLEMEMEN:-There has been
submitted to me the question of the
right of your body to impose the reg
ular rate of taxation upon certain
manufacturing plants heretofore ex-
empted from taxation.
At the time these properties were
exempted by the Council they were
either in active operation or about to
be started. The action of the Council
was in line with the generous practice
OF former Councils in aiding and en-
couraging new industries which might
locate in our midst, and was based
entirely upon the benefits which our
Town was about to derive from these
properties.
However, since that time, these
plants have either been practically
destroyed for manufacturing purposes,
or have so long been idle as to furnish
very little hope OF their re-openlng, at
least within reasonable time.
In the first place we are clearly Of
the opinion that the original exemp.
ton of these properties was unlawful.
The Act of Assembly distinctly sets
forth the various kinds of real estate
which can be exempted from the CON-
mon burden. A manufacturing plant,
operated for corporate profit, is GER
tainly not one of them. Churches,
burial grounds not used for profit,
hospitals, universities, colleges, semin-
aries, academies, institutions of learn
ing, benevolence or charity, founded
or maintained by public or private
charity, county, borough or township
school houses, court houses and jails
are the only varieties of real estate ex-
empt by our Act of Assembly.
However, these exemptions of cor
porate property have never been ques-
toned, simply because they have been
considered inducements to manufac-
turing companies to locate with US,
thereby benehtting our community.
But strictly speaking, the Town Auth
critics have no more right to favor
manufacturing business than a mer-
camille establishment or other enter
prise.
Unquestionably, therefore, these
plants can be made to pay their share
of taxation. They cannot plead that
they have been exempted, because in
all strictness OF law that exemption
was itself illegal. But even had it
been legal in the first instance, the
reason TOR its exemption no longer ex-
lists, and that fact in itself makes it
subject to taxation.
Our Supreme Court decided in the
case of the Jewish Hospital of Phlla-
delphla, which was no longer used for
its original purpose, that "a building
once used as hospital, but which
use has been discontinued, is liable to
taxation until such is resumed "
And in the case of Moore VS.. Tay-
lor, I47 Pa, ST., 4SI, the same Court
SAID that where property exempted
because used for charitable purposes,
ceased to be used for such purposes,
it ceased to be exempt, and at once
became liable, even for the proportion
of the year in which its uses changed.
Therefore there is no legal difficulty
IN placing upon the properties men
toned their full rate of taxation.
FRED keller, Solicitor.
In the matter of erecting gates at
Catherine, Iron and Market streets
the secretary was instructed to ask