Hattiesburg daily news. (Hattiesburg, Miss.) 1907-1908, 1907-09-03
Attorney General Says New State
Code is Even More Liberal
Than the Old One.
ALL SCHOOL PROPERTY
EXEMPT FROM TAXATION
Provided It is Used Strictly for the
Use of the schooi-A Ruling That
VIII Be Read With Interest
Throughout the State.

Daily. News Special
Jackson, Miss, September 2.--Attor-
ney General Fletcher today rendered |
an opinion which will be of particular
Interest 70 tax collectors and SCI o6ll
managers in those counties and towns
where schools are conducted by pri-
vate individaals
The <opinion is as to the law which
va4empts school property in certain
eases, whether real or personal, from
taxation of any kind.
INDEX the old law as set forth in
\the Code Of 1892, all property of
Schools was exempted from taxation
Whether the school was public or pri-
va. to, provided that the school was not
run for profit. Under the Code of 1892,
thereforte. person or association of
persons who ran school were COM
PEELED TO t,ay taxes if their school was
conducted Upon plan which netted
profits to thee owners. This law was
aimed to make private individuals pay
! taxes when their schools we're used
as q means Of livelihoded ana source Of
profit to themselves. III did not af-
feet schools whore the schools were
owned by certain bodies Or associa-
tions who opened the scnJ<pIs solely
for the benefit of the cifildre\ - end
ing same, and who employed b paid
teachers to teach such schools,
lecting small matriculation fee, PERI
haps, but in no case putting the insti-
tutions upon profitable basis, pecu-
niarily speaking
The question which is presented to
the attorney general and which he de-
cided today is as regards the Blue
Mountain College for females in Tip
pah County. The Board of Supervis-
ors of that county ask the attorney
general to pass upon this schools liza
bility to taxes, and state that the
school has d number OF dormitories at
tached to 1t which are not free but
which are conducted for profit by
members of the faculty or others.
1t is also stated that the school oper-
ates an electric light plant and steam
laundry upon which they pay the statu-
tory privilege tax and sell light and do
laundry for outsiders as we'll as for
the pupils and teachers of the school,
charging sum fixed for such light
and laundry. They have also, the
board complains a water supply and
sell water to the railroad and to others
besides supplying the needs of the
school. The board further states that
the college is operated strictly for
profit, but that notwithstanding this
fact, the management decline to give
in any of their realty for assessment
for taxes, but even refuse to give in
their own personal property for tax
alton.
Attorney General Fletcher says that
the new code is more liberal to such
institutions than the old in the partic-
ular that it exempts from taxation
all property, real or personal, used by
the school strictly for school pur-
poses and exclusively for such pur-
poses, and this although the school
may be source of profit to the private
owners thereof The exemption is
granted as an encouragement to the
establishment of such institutions. The
new code therefore does away with |
the question of profit. insofar as profit |
arising directly from the school prop
erty is concerned. provided only that
such school property is used exclu-
sively for school purposes and not di-
rectly or indirectly for any other pur-
pose, or for the use and benefit of the
public and persons in no way connect
ed with the school.
The attorney general then takes up
each question and explains that the
dormitories used for boarding pupils
By the school itself, and not BY out
siders, or individuals for individual
profit, will be exempt; that lishf fur
nished institutions and the college
buildinss, ana tnet for outside bublic