Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1901-11-21
EXEMPTION FROM TAXATION.
Levy Court Receives an Opinion From II
Attorney on the subject.

Levy Court Receives an Opinion From Its
Attorney on the Subject.
At Tuesday afternoon session OF
the Levy Court Horace @. Knowles,
the COURTS attorney, gave the fol flowing
opinion relative 10 the taxation Of
educational institutions mainis by
religious societies and also Second
street market house:
To the Members of the Levy Court Of
New Castle County-t1antlemen: Pursuant
10 your request Tor an opinion from me As
to whether certain properties are exempt
from taxation, beg lenye to submit the
following as my opinion:
We lind In chapter il, section /, an ex-
emption from county taxation of "all prop
erty belonging TO any church, religious So
ciely, college or school or any coronation
for charitable uses This is u very broad
exemption provision and the language ia 80
clear that 1t cannot be misunderstood. But,
IN CHAPTER 20 of the Revised Code, section
II, known as the ) atnte OF Mortninin there
Is Limitation upon the amount OF real and
personal properly church or religious 60
ciety Gun hold. THE yearly rents ana
profits of the whole real estate held or en-
joyed by, or ior. any such corporation iior
religious pnrL oses) shall not exceed $500. y
The question is raised ny this statute
whelher the property OF n church or religious
society In excess OF that ha ing an annual
rentnl value of $500 can claim exemption
under. the provisions oil chapter IL, section
!. This is question ot such character
thHt only tho court can settle. We lind
further light on the subject in the new Con.
stllutiun, article 10 section 3. which pro-
vides thnt all real and personal property
used ior school purposes, where the tuition
y iree, shall be exempt from taxation.
therefore, 1t is Gear that all Iree school
property Is exempt. but 1t must be made
IL 10
school purposes. The Levy Court can so
construe the term school PURPOSES 10 in
clude all property used Indirectly (such as
residences for teachers, lots for prosL eutive
buildings or property from which the scnoo
derives incoineD, or directly such as the
buildings actualy used as schools as 1t
may deem proper. There Is undoubtedly a
very genera tendency toward broad and
liberal construc ion OF statutory law in cases
where educational privileges aud opportuni-
ties are ut stake.
In tho matter Of the City Market House, |
am ipiorpied that the puiluIng belongs to a
private corporation, which leases the ground
from the municipality, and that uutil tho
year 1888 the building was assessed to the
nn1ket house owners. since then the property
has neon assessed to the Mayor and Council,
with the very evident purl ose OF evHuinR
the payment OF taxes to the county and per-
baps 10 the city. AS can ind nowhere In
the law any provision exempting city
property from county taxation. ! would ad-
wise in the cnse OF the market house that the
city he made to pay the taxes on the property,
as 1t Ii a fact that the city does not own the
property and is only used to deprive tho
county of taxes justly dus It. II is to be
regretted that the city officials have per
n,itted the use Of the name of the city for
such fraudulent purpose.
The opinion, which was in the nature
OF repiy to an argument recently made
by William Michael Byrne, claiming
that certain insti utions were exempt,
was accepted, and, on motion of Mr..
Willis. the chair was authorized tn ap.
point u comioittee to consider the sew
erRl properties concerned and report at
subsel uent meeting Tue motion nam
ing Chairman Pro Tenn Chandler as n
member OF the com mittee, he selected
Messrs. Willis and Mea.ey rs the other
members, MIR. Willis being the chair
man. This Is the second committee on
which Mr.. Willis has been placed since
he became q member of the court. The
second week alter his appointment he
WAS placed on committee to consider
the matter of water supply at the Jail.
After MIR. Knowles had delivered his
opinion he read list of the properties
over which there was a question as to
whether they were exempt from taxa
tion. The list follows: City Market
House, ST. Peters Female Orphanage,
st. Joseph's Colored Orphanage, st.
Mary's residence for teachers, a lot
owned by the st. Vincent de Paul So
ciety, St. Patriok's residence for
teachers, the Ursuiine AoL lsmy and a
lot owned by the Sacred Heart Church,
adjoining the school at Tenth ana
Monros streets. lie expressed no opinion
concerning any Of them beyond his gen
ersl views In his written opinion. leav-
ing the matter to the judgment of the
members of the court.
Attorney Byrne was an interested
spectator at the meeting and answered
a numher Of questions relative to the
proper ties mentioned,
The court adjourned until December
Sd.