Evening journal., 1901-10-29
BYRNE APPEALS
FOR EXEMPTION
Believes Catholic Schools
Should Not be Taxed
COUNTY THINKS TO CONTRARY
Points Out ExpenSe.City Would be Put
10 il ParOchical Schools Did Not
Educate Catholics

William Michael Byrne addressed the
Levy Court at its regular meeting this
morning, in behalf Of the Catholic edu-
cational societies OF Wilmington. from
whose properties the county desires tax
revenue.
"a short time ago Horace G.. Knowles,
attorney for this Court" said Mr.. Byrne,
rendered YOU an opinion concerning the
taxation Of certain properties in the
county of New Castle, owned by reli-
gious societies. Since then Horace G..
hettew, Receiver of Taxes for New Cas-
lie county, has called my attention 10
certain tax bills against properties own
ed by certain religious societies. and used
IN connection with a system OF free edu-
cation 10y such societies. | respectfully
submit that neither under the opinion OF
my friend, Mr.. Knowles. nor under the
laws governing this matter are such
properties properly taxable, and in sup
port of my proposition / submit the fol-
lowing discussion;
In the case OF the Mayor and Council
Of Wilmington vs.. the Railroad. decided
by the Superior Court of Delaware. in
1901. it was held that the constitutional
provisions relating 10 the uniformity OF
taxes did not In itself repeal an existing
law, eXempting the road beds of railways
from taxation. This decision is authority
for the proposition that the exemption
provided for 10y the Revised Code nt page
ia, exists now with the same force that
It existed before the adoption of the
present Constitution OF Delaware. The
Levy Court of New Castle county has in
structed the Receiver Of Taxes to col
lect county taxes on certain property used
as residences for the teachers who are
puuurpI ift iuafrupfiuw thilIrnu fu snr-
tain parochial schools in the city Of VIII
mingtOn. where the tuition is free /
submit that such property is not proper
ly subject TO taxation. first because it
is exempt under Chapter II, of the Re
viscd Code, page ia and under Section
3, Article 10. of the Constitution of Del
5 aware. Chapter II eXempts the following
e classes of real and personal property, to-
b lwit: W Property belonging 10 the State
Of Delaware. l2) Property belonging TO
4 the United States. 90 Property belong
! ing to any county of the State of Della
ware. (D Property belonging TO a
e church. 90 Property belonging 10 a re-
, liglous society. 90 Property belonging
TO a college. lO Property belonging TO
a school. 0 Property belonging 10 any
corporation for charitable uses.
The title Of the real estate
parOchial schools is i'm the church
corporation, connected with which the
parochial schools are maintained. Such
property, therefore, belongs 10 a church,
5 ana Is exempt by the clear language OF
p Chapter n, Revised Code.
"Ihe language of the eXempting law is
general. and the logical and legitimate
duplication of the language ought not to
be restricted by a narrow construction
Of the statute. While il is n general
Z rule that laws eXempting property from
taxation are strictly construed. this rule
is more properly applied TO cases where
the exemption is beneficial TO private
purposes, and is oftcntimes not applied
where the exemption is directed for the
benefit of public purposes. The free edu-
cation of children is matter OF such
supreme Importance that any laws tend
ing 20 promote such purposes ought to
receive a liberal construction in order
that the purposes may be best advanced.
Inc exemption from taxation OF educa-
T. ti0nal Institutions has received careful
attention from the Courts of this coun-
t try.
"In the reports concerning the public
schools for 1899 and 1901, in the city OF
% Wilmington. the cost per capita OF cdu-
r eating children. based ON the average
= number attending the public schools in
1899 and 1900, was S20.SO. In the same
report, at page u, the total value OF
i school property is estimated nc S675, sos.
& This sum is invested in school property
Having n CAPACITY for the accOmmOda-
tion of 1O.934 pupils. From these tables,
published by authority of the Board OF
q Education Of Wilmington. il appears
that TO educate "A child in the public
! schools of Wilmington, requires an in
vestment in public school property
amounting To S6i.7S for each child, and
an annual expenditure for a public school
training amounting to S20.S0 for each
chhu. From reports OF the Roman
Catholic diocese of Wilmington, publish
ed January 1, 1901. il appears that there
2 are in daily attendance at the various
parochial schools in Wilmington 2.327
| children. These children are afforded tut
ton free. The expenses Of the schools
are betrayed by voluntary contributions.
If the doors of the parOchial schools OF
the city of Wilmington were closed, pro-
vision would have to be made for edu-
eating in the public schools 2,32I chill
dren. From the foregoing statement,
/ published by the authority Of the Board
Of Education. it appears that at present
the public schools require an investment
in public school property for each child
to the extent Of SOLOS, and an annual
current expenditure Of S20.S0. If the
public schools were obliged 10 receive the
l2327 scholars now attending the Roman
Catholic parochal schools, it would re-
quire an investment in permanent school
property amounting to about Sl43.l62.06,
and an annual current expenditure
p amounting to S4S.401.60 By the policy
slof the Roman Catholic Church maintain
\ ing its parochia schools, the city Of
Wilmington is relieved of the necessity
y of investing about Sl43.762.06, in per-
. manent school property. and relieved of
), the necessity of expendng about S4S40i.-
e so annually for public education. 1t is
s submitted that should the Roman Catho-
NE par0chial schools of Wilmington close
ther doors. il would become incumbent
upon the school authorities here to incur
great expense To provide puolic educa-
. tional facilities for the children now at
q tending the said narochial schools. This