Religious Associations.-Le Frank v. City of New Orleans, 27 La. Ann. 188. The provision of Const., title VI, art. 118, that legislature shall have power to exempt from taxation property actually used for church, school, or charitable purposes, applies as well to municipal as to State taxes. A school-house exempted is not liable to city taxation.

New Orleans v. St. Anna's Asylum, 31 La. Ann. 292. The fact that the revenues or income of the property is devoted to charitable purposes, does not exempt it; it must be used directly for such purposes.

Burd Orphan Asylum v. Darby School District, 90 Penn. St. 21. A. by her will provided for the establishment of an orphan asylum, for maintenance and education of white female orphan children, between four and eight years of age. First, for children baptized in Protestant Episcopal church in Philadelphia; second, those in same church in Pennsylvania; third, all other white female children, those of Protestant Episcopal clergymen to have the preference. The form of worship to be that of the P. E. Church, a bishop of that church, and his successors to be a perpetual visitor. This is a "purely public charity" in meaning of Constitution and laws.

Donohugh's Appeal, 86 Penn. St. 306. A library company, whose library is free to all persons using it within the building, but charging a small hire to those who take out books, and which is not administered for the purpose of private gain, is within the purview of the constitutional provision, exempting "institutions of a purely public charity."

People v. Graceland Cemetery Co. 86 Ill. 336. The charter of the company exempts "all property actually used by the corporation for burial purposes, or for general uses of lot holders, or subservient to burial uses, and which shall have been platted and recorded as cemetery grounds." This does not include land platted and recorded as cemetery lands, and separated by a public highway from that actually used for burial purposes, although the company had erected thereon a stable and some houses, occupied and used by men in the employ of the company, and had removed mould and sand therefrom to improve the ground actually used for burial purposes.

State v. Wilson, 52 Md. 638. Charter of cemetery exempts "the land of the company dedicated to the purposes of a cemetery from taxation of any kind." This does not include a fund invested in stocks, the interest of which is devoted to the maintenance of the cemetery.

Red v. Johnson, 53 Texas, 284. Const. of 1876 exempts "buildings used exclusively and owned by persons or associations for school purposes," &c. A building used and occupied for a boarding-school, but in which the owner lives with his family, is not exempt in the meaning of this provision.

New Orleans v. Bank of La Fayette, 27 La Ann. 376; Same v. People's Bank, Ib. 646; Same v. Metropolitan Loan Bank, Ib. 648. This provision of Constitution implies that other property shall not be exempt, and nullifies any exemption of other property, such as a banking corporation, unless it be such as constitutes a legislative contract protected by the Constitution of the U. S.

Humphries v. Little Sisters of the Poor, 20 Ohio St. 201. The Ohio Constitution and laws exempting buildings and land actually occupied by institutions of public charity, embraces permanent organizations as distinguished from temporary undertakings. It is only real estate that is exempt; leased ground, held by the corporation, is not exempt, though, by the terms of the lease, the lessee is to pay the taxes.

New Orleans v. Russ, 27 La Ann. 413. A charitable corporation exempt from taxation, leases land for a term, the buildings erected by the lessee to become the property of the corporation at the end of the term. During the term the buildings are not exempt as the property of the corporation.

Old South Society v. Boston, 127 Mass. 378. The statute exempting houses of religious worship has a proviso that portions of such houses appropriated for purposes other than religious worship, shall be taxed at the value thereof to the owners of the houses. A religious society in 1873 leased its meeting-house and the land to the United States, having purchased another lot for church purposes; the pulpit, organ, and pews were removed, and it has not since been in a condition to be used for religious purposes. In 1874, by statute, the society were authorized to sell the property; and they endeavored to sell it on condition that it should never be used for religious purposes. It is liable to taxation in 1875.

State v. Atwell, 41 N. J. Law, 117. A parsonage erected on a church lot is not a building erected for religious purposes, so as to be exempt from taxation. The act exempting parsonages eo nomine having been repealed.

Mulroy v. Churchman, 52 Iowa, 238. Land conveyed by a deed to a bishop of the Roman Catholic church, for church purposes, but purposes not named in the deed. Only one acre was used as a burying-ground, the residue was used as farm land. One acre alone is exempt.

Redemptorist Fathers v. Boston, 129 Mass. 178. Statute exempts "real estate of religious corporations, occupied by them or their officers for the purpose for which they are incorporated." Land owned by such a corporation, upon which no church edifice has been, or is intended to be erected, and separated by a passage-way from the portion of the estate on which the church stands, not necessary or incidental to the use of the church as a house of public worship, is not exempt.

Gerke v. Purcell, 25 Ohio St. 229. (1.) Constitution vests in legislature power to exempt "houses used exclusively for public worship." This carries implied authority to exempt such grounds as are reasonably necessary for their use. A parsonage is not such a house as is contemplated, and would not carry with it the land on which it is built. (2.) Schools carried on for public benefit, and not with a view to profit, though established by private donation, are institutions of "purely public charity" in the meaning of the Ohio Constitution.

Trustees of the Chapel of the Good Shepherd v. Boston, 120 Mass. 212. Lodging houses of a religious and charitable corporation, whose rooms are let to tenants at the usual rates, and the proceeds devoted to charitable purposes, are not exempt under Mass. Stat. It is essential that the real estate should be occupied by the corporation or its officers. (Pages 135-6.)

Railroads. Richmond, &c. Ry. Co. v. Comrs. of Orange, 74 N. C. 506; Same v. Brogden, Ib. 709. Company exempt from taxation, "until the dividends of profits shall exceed six per cent. per annum" Fifteen or twenty per cent. paid in 1863-4 in Confederate money is not such a dividend, nor is the six per cent. rent received from the Danville railway, as more than one-half of one per cent. of it is used in creating a sinking fund.

Richmond, &c. Ry. Co. v. Alamance, 76 N. C. 212. An exemption of “all real estate held by the company for right of way, station places of whatever kind and for workshop location," only includes property owned and used by them for railroad purposes.

Atlantic, &c. Ry. Co. v. Comrs. of Carteret, 75 N. C. 474. A constitutional exemption of the property of the State from taxation should be construed to apply to its property held for governmental purposes, and not as including its interest in a business enterprise, such as a share in a railroad.

Erie County v. Erie and Western Transp. Co. 87 Penn. St. 434. Under the decisions in this State, the property of canals and railways necessary for the exercise of their franchises, such as depots, toll-houses, and water stations, are exempt from taxation for local purposes, as public works. The rule does not include water lots owned by a transportation company shipping merchandise to Eastern and Southern cities, and the grain-elevators, warehouses, and offices thereon.

Illinois Cent. Ry. Co. v. Irwin, 72 Ill. 452. An Act exempting property of a railroad does not include a steamboat used by the railroad, not as a necessary part of its line, but for the purpose of facilitating and extending its business as a common carrier between one terminus and places more remote. 8. P., Mobile, &c. Ry. Co. v. Mosely, 52 Miss. 127. Exemption does not include detached lands granted in aid of the railway and held for sale.

Day v. Joiner, 6 Baxter (Tenn.), 441. Exemption of "capital stock, and the road with fixtures and appurtenances," does not extend to a hotel erected within the space the company is entitled to hold for right of way, although built under a lease from the company, and is a convenience to passengers, and a means of profit to the road. Ticket offices of the company in such building are exempt.

State v. Mutchler, 41 N. J. Law, 96. Act exempts "the main stem, or roadbed and track" from municipal taxation; this includes the bridge over the Delaware at Phillipsburg, erected by a Pennsylvania corporation with the consent of New Jersey.

State v. Wetherill, 41 N. J. Law, 147. Act 1873, § 126; railway to pay municipal taxes except "upon all real property by them occupied, used, or owned for the purposes of their road, or otherwise, excepting their main-stem or road-bed and track not exceeding 100 feet wide." This does not enlarge or restrict powers of the company to hold lands for roadway. The road width in the charter and structures thereon used for the purposes of the corporation are exempt; in absence of evidence, the structures are presumed to be so used. Same statute in preceding case.

State v. Leggett, 41 N. J. Law, 319. The exemption of property used by a railway extends to that which is needful and in actual use, though not indispensable, as land used to allow vehicles to reach a rear platform at a station, instead of the public streets.

State v. Jersey City, 41 N. J. Law, 471. The exemption in a charter of a railway extends to lands, under Act 1868, to increase terminal railway facilities. Such lands cannot be taxed to pay "Jersey City water scrip."

People v. N. Y. City Tax Comrs. 10 Hun (N. Y.), 460. Charter of an elevated railway company provides for payment of five per cent. of net income to be set apart to remove obstructions, &c., such payment to be "the legal compensation in full for the use and occupation of the streets," &c. This does not exempt from taxation the real and personal property of the company.

Hand v. Savannah and Charleston Ry. Co. 12 So. Car. 314. A railway company was required to complete its road between designated points by a certain time, and it was to be free from taxation until completed. Soon after the period

fixed, the road was so far completed that, by the use under lease of three miles of another road, and a ferry-boat owned by the road, freight and passengers were transported between the points named. The railway is liable to taxation from the period fixed for its completion.

Kalthoff v. Hendrie, 12 N. W. Reporter, 191 (Mich.). An exemption of the personal property of a railway from taxation does not include dogs; the tax on dogs is not in this sense a tax on property.

State v. Fuller, 40 N. J. Law, 328. Exemption for "the purposes of the road," of a tract of land at the terminus of the road, not exceeding ten acres, with the buildings and improvements, does not extend to a tract leased at the period of the charter to a private person for his private business.

Wells v. Vermont Ry. Co. 14 Blatchf. 426. A tax on the property of railroads not invalid, by reason of the fact that the lands improved by having a railroad built on them are exempt for ten years from the date of the improvement. (Pages 136-140.)

State v. Baltimore & Ohio Ry. Co. 48 Md. 50. (1.) Act of 1826, ch. 123, § 18 of Charter, provides that "the roads, with all their works, improvements, and profits, and all machinery of transportation, shall be vested in said company," &c., and exempts from taxation the shares of capital stock of said com

pany."

The Act of 1872, imposing a tax on gross receipts of railroad companies does not affect the charter. The gross receipts from main and lateral roads, and from necessary buildings and works are exempt under the charter, without reference to the source from which the fund originated to build them.

(2.) The gross receipts from grain elevators, wharves, piers and docks owned by the company are liable to the tax of 1872, while such structures may be necessary for the business of a common carrier in storing grain and freight shipped over the road after it has reached its destination, as a common carrier, it has no right to use these structures for such storage after the consignee had a reasonable time to remove them. The Act of 1876 did not authorize the company to carry on the business of a warehouseman, and if subsequent acts did, they contained no exemption.

(3.) That if no such power had been conferred, these structures, owned and used by the company to carry on a separate business from that of a common carrier, are liable to taxation as other real estate.

(4) While the charter does not authorize the company to build and conduct hotels for the general public, it may build hotels necessary for the accommodation of passengers over its road. The Cumberland and Viaduct Hotels come within the second description, and are exempt. The Oakland and Deer Park, used as summer resorts, come within the first description, and are liable to be taxed.

(5.) The power given by Act 1836, to subscribe for the construction of lateral or connecting roads, and to acquire an interest therein, is a distinct privilege, and the gross receipts are liable to tax.

(6.) So with gross receipts from the Metropolitan Road, built not under the original charter, but under the Act of 1865, no separate account having been kept, it will be estimated in ratio of length of that road to the whole length of the main road, and the gross receipts from steamboat lines run under power granted by Act of 1868.

(7.) The bonds of other railways held outside of the franchise of the company

are liable to taxation; and gross receipts from all properties and investments owned by the company, granted subsequent to the charter, and upon which no exemption was engrafted.

St. Louis, Iron Mountain & Ry. Co. 98 U. S. 559. Charter on 12th January, 1853, exempts capital stock and dividends from taxation forever; and exempts road fixtures until a certain dividend is paid.

On 9th February, 1853, Congress donated to the State lands in aid of the railway, and on 16th January, 1855, the State transferred the lands to the railway, providing that in twenty years after the completion of the road, it should pay a tax on the roads, fixtures, lands, tenements, and houses, equal to other property in the State, and such property should be, for the purposes of taxation, considered separate and distinct from the capital stock.

In 1856 this Act was repealed, and another mode of taxation was adopted, the roads were not completed until 1874, and in 1875 the lands were taxed.

The lands are liable-exemptions never presumed-and while exemptions of stock generally include the property, it is because, taking the whole charter together, such appears to be the intention of the legislature. The intention here seems to be to consider them distinct. (Page 142.)

Atlantic and G. Ry. Co. v. Allen, 15 Fla. 637. The charter of P. & G. Railway Company provides, "that the said road and its appurtenances, and all property connected therewith, shall not be taxed higher than one per cent. upon its annual net income." It, in pursuance of an act of the legislature, sold to the plaintiff "all its rights, franchises, and privileges;" the exemption passed by the sale. Citing 16 Wall. 24, and 18 Wall. 405.

Railroad Company v. County of Hamblen, 102 U. S. 273. Railroad sold under a decree of the court to enforce a lien due the estate; terms of the decree, to sell, "all the property and franchises of the company." The purchaser in his proposal, said, "I expect a full and perfect title to the road, including the State's interest, franchises, and privileges;" the bid was accepted. The immunity from taxation possessed by the company did not pass to the purchaser.

8. P., Wilson v. Gaines, 103 U. S. 417. At a judicial sale of a railroad to enforce the lien of the State, which was confined "to the property owned by the company, or incident or necessary for its business," immunity of taxation will not pass to the purchaser. Affi'g Morgan v. Louisiana, 96 U. S. 217.

Railroad Company v. Commissioners, 103 U. S. 1. A railroad company was, for the purposes of constructing and repairing its road, invested with the powers and privileges contained in enumerated sections of the charter of another company which was exempt from taxation. The grant did not include immunity from taxation. S. P., Railroad v. Gaines, 97 U. S. 697. Where a company "for the purpose of making and using said road" was invested with the powers, rights and privileges of another road exempt from taxation; the exemption did not vest. Macon & Augusta Ry. Co. v. Goldsmith, 62 Ala. 463. Charter of a railway company contains an exemption from taxation. The charter was amended, and provided that its stock should be at all times subject to tax in discretion of legislature, the acceptance of the amended charter repeals the exemption. And a subsequent act changing the name of the company and continuing it, with all the rights and privileges it had under the first name, does not revive the exemption.

Nichols v. New Haven, &c., Co., 42 Conn. 103. In 1823 the F. Canal Com