Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1901-10-31
TAXES ON NCATH0LICPROPERTY
Exemption Asked for Homes of
the Sisters.
AN APPEAL TO THE LEVY COURT
Reasons Urged in Support of
the Request.
Exemption Provisions of the State Consti-
tutions-Also. the Lessoning of the Bur-
dens of Public Education by the Mainte-
nance of Catholic Parochia1 Schools.

uehs OF fuDuc Euuchtton by The Mainte-
nance of Catholic Parochial Schools.
at the meeting OF the Levy Court
Tuesday. William Michael Byrne pre-
sented the following paper on the sub
jeot of taxing certain properties:
To the Honorable The Levy Court Of
New Castle County Gentlemen A
short tine ago Horace G. Knowles Esq.
attorney for this court, rendered you
an opinion concerning the taxation of
certain properties in the county OF New
Castle, owned by religious societies.
Since then Horace q. Rettew, receiver
OF taxes for New Castle county, has
called my attention to certain tax bills
against properties owned by certain re
ligious societies, and used in connection
with q system OF free education oy such
societies. respectfully submit that
neither under the opinion Of my friend,
Mr.. Knowles, nor under the laws gov
erning this matter are such properties
properly taxable and in Hu upport of my
proposition ] submit the following dis
cussiun:
in re taxation of church properties
in delaware.
Tbs Constitution of Delaware, adopted
June 4th, 1897, provides in article 8,
section |, that:
"a II taxes shall ba uniform upon the
game olasp of subjects within the terri
torial limits of the authority lsvying
the tax, and shall be levied and col
lected under general laws, but the Gem
eral Assembly may by general laws ex-
empt from taxation such property as in
the opinion of the General Assembly
will best promote the public welfare y
The Constitution further provides in
section 3, article 10;
THAT all real ami personal property
used for school purposes, where the
tuition i5 free, shall be exempt from
taxation and assessment for public pur-
poses. "
The Constitution further provides in
section II of the schedule that
!" III the laws Of this State existing
at the time this Constitution shall take
effect, and not inconsistent with il,
shall remain In force, except SO far as
they shall be altered BY future lawa.''
Among the laws of the State of Della
ware existing at the time the Constitu-
tion took effect, was the following:
a II real and personal property, not
belonging to this State, or the United
States, or any county, church, religious
society," college or school, or to any cor
puration for. charitable uses shall be
liable to taxation and assessment for
public purposes. "--- Revised Code, ohar-
ter Ii, rage liz.
In the case of the Mayor and Council
OF Wilmington rs. the Railroad, decided
by the Superior Court Of Delaware, in
1851 IL was nelu shat ths constitutional
provisions relating ia the uniformity of
taxes did Dns in ifsalf repeal an axjst.
ing Law, axemptinS tho road bsds of
railways from taS1tion. This decision
is authority for tho proposition that
the exemption provided iUr hy the
Revised Code al page III, exists now
with the sarne force as il existed before
the adoption uf the present Constitu-
tiou OF Delaware The Levy Court of
New Castle county has instructed the
receiver Of taxes 10 collect county taxes
on certain properly Gsed az residences
for the tea hers VINO are engaged in in
structing children in rtRin parochial
schools in the city of Wilmington, where
the tuition IL FREQ. ! submit that such
property is not properly subject to tax
alton, first. hecause it 10 exempt under
chapter ii OF the Revised Code, page
ia, and under section 8, article 10 of
tee Constitution of Delaware. CHARTER
IL exempts the following classes of real
and personal pro- erty, to wit:
]. Property belonging to the State OF
Delaware
2. Property belonging to the United
State5.
3 Property belonging to any county
of the State OF Deiagare.
1. Property belonging to a church.
o. Property belonging to q religious
societi'.
q. Property belonging to college,
Z. Property belonging to school. Z.
:. Property belonging to any corpora
tion for charitable uses.
The title of the real estate occupied
by the teachers OF the parochial schools
is in the church corporation, connected
with which the parochial schools are
maintained. Such property, therefore,
belongs to a church, and is exempt by
the clear language OF chapter IL, Re-
vised Code. The language of the
exempting law is general and the logical
and Legitimate application of the Ian
guage ought not to be restricted by a
While it is general rule that laws
strictly construed this rule is more
applied to cases where the
exemption is henefioial to private pur.
poses, and is often times not applied
where the exemption is directed for the
benefit OF public purposes. The free
education of children is a matter of
such supreme public Importance that
any laws tending to promote such pur-
poses ought to receive a liberal con-
struction in order that the purposes
may be best advanced,
* II Il; X 4 * |
In the reports concerning the public
schools for 1899 and 1900, in the city of
Wilmington, the cost FER capita of
children, based on the average
number attending the public schools in |
1899 and 1900 was $40. SO. In the same
report at gage l2, the total value Of |
school property is estimated at s675, sos. |
This sum is invested in school property |
having oapaoity for the accommoda- |
tion of 10, 934 pupils. From these tables |
published by the authority of the |
Board of Education of Wilmington, 1t |
appears that to educate a child in the |
public schools OF Wilmington, REQUIRES !
an investment in public school property
to s6l. rs for each child, and |
an annual expenditure for q public |
school training amounting to 800 so for |
each child. From reports Of the Roman |
Catholic Diocese of Wilmington, pub
lished January 1st, 1901, it appears
that there are in daily attendance at the |
various parochial schools ia Winning
ton 2. 1877 children. These children ale
afforded tuition free. The expenses Of