The Wilmington daily Republican. (Wilmington, Del.) 1890-1902, 1901-11-20
TAXATION OF
PROPERTY.

At tho afternoon session Of tho Lsvy
Court Attorney Horace u. Knowles pre-.
seated hi, report a. to the taxation of
religious associations properties
Pursuant to your request Tor an opin.
ion from mo as to who her certain prop
critics are exempt from taxation beg
leave to submit he following us my opin
ion;
I'VE find in chapter II. section |. an
exemption from county taxation OF all
property belonging to any church, reil.
gious society. college or school or any cor
poration for charitable uses. This is o
very broad exomp ion provision and tho
language is SO clear that it cannot bs mis-
under stood. But in chnp'er 80 oftte 10
yised Code. section II, known as tho
statute Of hoffman there Is n Limitation
upon the amount o. real and personal
property a church or rcligoLs society
can hold. "Ihe yearly rents and profits
Of tho whole rea! es.ats held or enjoyed
by. or for any such corporation (f"r re!l-
g!ous purposcs) shall not exceed $50.
"The question Is raised by this statute
whether the pr' perry OF achurch or re-
ligi rus society in excess OF that having IN
nunl rental value OF $50 can C aim e1.
elnptton under the provisions OF chapter,
II. sectiOnl, hi, is n question OF such
character that only the court can TO tie.
Eve find further light on the subject
In the new constitution, article 10, section
3, which provides THAT all rUal and por-
sona property used for school purposes
whore the tuition is free shall DO exempt
from ,axntion.' Therefore 1t Is clear
that allftee school property Is exempt.
but. II must be made clear that the prop
erty 10 actually used for school purposes.
The Levy Court can so cunstrue the
term school purpose. 10 include all prop
cry used indirectly (such as residences
or teachers, lists for pros &c Two buildings
or property from which the school derive,
lncome) or directly (such aa tho build.
ing, actually u,ed for scbools) as it may
deem proper.
There is undoubtedly very general
tendency toward Droud and liberal con-
StruCtion ofstatutOry law in cases where
educational privileges and opportunities
are at, stake
I'm the matter OF the city market house
am Informed tb at the building belongs
to a priv ate corporation which leases the
ground from the municipality and that
uni the year 1899 The building WINS as
sessed to he market house owners. Since
then the properly has been Assessed to the
Mayor and Council. with he very evident
purpose Of evading the taxes to the coun-
~ and perhaps to the city.
"As can find nowhere In the law nny
provision exemptlng city property from
county taxation l would advise in the
case OF the market house that he city be
made to pny the 'axAs on the property,
MS 1t isa fact that tho city doe. not own
the property and is only Used to
deprive hs county OF taxes justly It. 1t
IL tu be regretted that tho city officials
have permitted the use OF the name OF the
city for snch fraudulent purpo.G.
Mr. knOwcls then went over "a list OF
properties that had been submitted fer
his consideration and stated his option
as follows: Coming under exemption law
St Peters X. G. School. st, Josnphs
sch DOL for Coored Orphan. property MS
ses sCd to The trustees Of st. Mary X. C.|l
Cb urch, occupied by the teachers of st.
Marv's Parochiul School ns IL residen 9;
property No. lill french street. is. uci to
tho trustees OF s., Patrlck's X. {. Church
occupied by the teachers of ST. Patrick |
Parochnl School ns residence; not com
ing under exemption law: tr.ulino Ac.
ademy. vacant lot nsses sea to the st. Vim.
cent Dcpaul society, and lot at tho south |
east corner OF Tenth and Monroe streets
assessed to tho trustees OF tho Church OF |
Of the Sacred Heart.
On mo ion OF MIR. Willis the report |
was referred to o committee comprising |
Messrs. Chandler Mealey ana Nillit-.
In the event OF the adoption OF the report
William Michael bylnc representing |
: ONE of the property holders, may cGntes.
the decision Of the courts par iculaiiy in /
/ hs Gus, rf tho Ursuline Academy and I
make fight on the question in superior
Court.