Court Opinion

ID: 9865147
Source: CourtListenerOpinion
Date Created: 2023-09-25 16:25:11.704375+00
Date Added: 2024-06-11T12:37:33.790727
License: Public Domain

Mr. Justice Holland,
dissenting.
That the institution owning and using the dairy herd sought to be taxed, is a charitable institution carrying on a great nonprofit humanitarian service, is not questioned. Neither is it questioned that the herd is solely used by the institution in connection with its charitable purpose. This is so admittedly true that unquestionably it would support a claim for exemption if an attempt was made to tax the realty.
In adopting an extreme liberal rule of construction with reference to the constitutional exemption of “lots, with the buildings thereon, if said buildings are used solely and exclusively for religious worship, for schools, or for strictly charitable purposes * * this court has gone so far as to exempt vacant property upon a declared intention to use the same for a purpose making it exempt from taxation, and it now says “When they said ‘lots with buildings thereon’ they did not say, ‘personal *256property,’ unless in rare instances when such buildings could be so classified.” If, in the latter case, a building could be so classified, its use would determine the exemption. According to the express language of the Constitution, there is but one condition essential to exemption from taxation, and that is the use. It is apparent that there is room for a well founded doubt as to the intention of the framers of the Constitution with reference to the grant of exemptions to charitable institutions, and this being so, we may resort to construction. An absurdity is involved. The provisions of the Constitution do not forbid the exemption here claimed. It does forbid exemption of property used for other purposes. In fact, the undoubted truth is that the spirit of the provision favors exemption, and if so, are we then to say that the latter destroys ? It undoubtedly was the understanding of the time, when the Constitution was brought into existence, that if a charitable purpose was fostered and not hampered by taxation, that it would relieve a governmental burden that might have to be otherwise borne. This conclusion is clearly supported by the construction placed upon the exemption provisions by the taxing authorities, so far as I know, during all the period since the adoption of the Constitution. Is this custom now to be abandoned contrary to the so made public policy of the state as expressed by the administrative officials and also apparent from the Constitution itself? The door is now opened, by the majority opinion, to tax all the personalty of charitable, religious and educational institutions even though its use was made the reason for the exemption of the realty on which it might be located or used. I believe public policy forbids.
This institution, with its herd of dairy cattle and other equipment necessary to further the charitable purpose, and used strictly therefor, is an inseparable unit for the uses and purposes intended, and is equally inseparable for taxation purposes. I cannot believe it was ever in*257tended to grant an exemption for use for charitable reasons and then destroy tbe nse by taxation.
I respectfully dissent.