Adams County v. Catholic Diocese of Natchez

• Decision Date: 13 March 1916
• Docket Number: 18914
• Citation: 71 So. 17,110 Miss. 890
• Court: Mississippi Supreme Court
• Parties: ADAMS COUNTY v. CATHOLIC DIOCESE OF NATCHEZ

71 So. 17

110 Miss. 890

ADAMS COUNTY v. CATHOLIC DIOCESE OF NATCHEZ

No. 18914

Supreme Court of Mississippi

March 13, 1916

APPEAL from the circuit court of Adams county, HON. R. E. JACKSON Judge.

Proceeding by the Catholic Diocese of Natchez, against Adams county. From a judgment for plaintiff, defendant appeals.

The facts are fully stated in the opinion of the court.

Judgment affirmed.

Richard F. Reed, for appellant.

Gerard Brandon, for appellee.

OPINION

HOLDEN, J.

This is an appeal from the judgment of the circuit court of Adams county abating and striking from the tax rolls certain real estate in the city of Natchez, rented and bearing revenue, assessed to the Catholic Diocese of Natchez and declaring that the property, the legal title to which is in the diocese, is exempt from assessment and taxation. A jury was waived, and the case was heard by the judge upon the record of appeal from the board of supervisors of Adams county and an agreed statement of facts. From a judgment adverse to the appellant, it appeals here. The agreed statement of facts is as follows.

"That the allegations and statements in the petition of complainant addressed to the board of supervisors, setting forth the assessments complained of and the proceedings had in said board, leading up to the rendition of the final order appealed from, are true and correct as stated.

"That the legal title to the properties assessed is correctly stated in said petition to the board of supervisors (praying to have the assessment thereof abated and stricken from the rolls), to be in the Catholic Diocese of Natchez, Incorporated; but said title is held in trust for the Catholic congregation of St. Mary's Cathedral in the City of Natchez, Adams county, Mississippi.

"That the Right Reverend John E. Gunn is the Bishop of Natchez, embracing in his diocese and jurisdiction all the Catholic parishes and missions in the state of Mississippi, with his episcopal residence in the city of Natchez, and that the Very Reverend P. C. Hayden is Vicar General of Natchez, with his residence in said city.

"That the plaintiff 'Catholic Diocese of Natchez' is a religious corporation duly incorporated under the laws of the state of Mississippi, its charter of incorporation having been approved by the Governor on September 7, 1905, and being now recorded in Book No. 13, page 546, of the Books of Incorporation in the office of the secretary of state, and also in Book 4-A, page 817, of the Records of Deeds of Adams county, Mississippi.

"That a certified copy of said charter will be herewith filed, and is here referred to as Exhibit A to this agreed statement of facts.

"That said Right Reverend John E. Gunn, as Bishop aforesaid, is ex officio the chief officer of said religious corporation, and said Very Reverend P. C. Hayden, as Vicar General of Natchez aforesaid, is ex officio the secretary thereof.

"That prior to the incorporation of the said 'Catholic Diocese of Natchez the legal title of the several properties, the assessment of which is complained of and appealed from (as well as other properties hereinafter mentioned), was vested in the Right Reverend Thos. Heslin (since deceased), the then Bishop of Natchez, who held the title thereto in trust for the aforesaid Catholic congregation of St. Mary's Cathedral, a religious society of Catholics in said city of Natchez, to whom the equitable and beneficial interest and title belonged.

"That after the incorporation of said 'Catholic Diocese of Natchez' and pursuant to the object and purpose thereof, and of the authority given to it by said charter 'to receive and hold the titles to all the property, real and personal, belonging to the several Catholic congregations, parishes, and missions in the state of Mississippi, in trust for said congregations, parishes, and missions, respectively,' the said Right Reverend Thos. Heslin, Bishop of Natchez aforesaid, on September 1, 1906, conveyed to said corporation 'Catholic Diocese of Natchez,' in trust for said Catholic congregation aforesaid, by deeds of record, all the properties theretofore held in trust by him as aforesaid in the county of Adams, state of Mississippi, being the two pieces of property assessed (which assessment is appealed from), and also the land at the southeast corner of Union and Main streets, in Natchez, on which is located the St. Mary's Cathedral and the Bishop's residence; the land at the southwest corner of Main and Union streets, in Natchez, on which is the Cathedral School and the dormitory occupied by the Brothers in charge of said school; the old Catholic Cemetery; the new Catholic Cemetery; certain cemetery lots formerly part of 'potter's field'; two lots of land adjoining Devereux Hall Orphan Asylum and used by said asylum. Afterwards R. Lee Parker conveyed to said corporation three and one half acres of land in the county (outside the city), upon the same trusts, on which is located a Catholic mission church.

"That the above-mentioned property is all the property in Adams county, Mississippi, the title to which is vested in trust, as aforesaid, for said Catholic congregation, in said corporation.

"That, as already set forth, the Catholic Diocese of Natchez, Incorporated, holds under its charter title to properties in trust only for the several Catholic congregations, parishes, and missions in Mississippi, to which the equitable title and beneficial interest may belong. That said corporation is not for profit. That there is no stock issued and no dividends declared. That the two properties assessed are leased to tenants. That all the revenues therefrom are used for benevolent purposes and no other, and not for profit, to wit: Every cent of the revenues derived from said properties are used and expended in the benevolent work of maintaining, supporting, and providing for poor and dependent orphans in the St. Mary's Orphan Asylum for Girls and the Devereux Hall Orphan Asylum for Boys, in Natchez, Miss., which institutions are supported and maintained by the Catholic congregation of Natchez, with the assistance of other Catholic congregations in Mississippi."

Briefly stated, the facts in the case are the Catholic Diocese of Natchez is a religious society, incorporated, and owns, amongst other church property, two houses in Natchez which it leased to tenants and received rent therefor; that it used this property, not for profit to the society, but used the revenue in rent therefrom for charitable and benevolent purposes in the city of Natchez.

The question presented here is whether or not these two pieces of property, not being used exclusively for the purposes of such religious society, but were leased, and bore a revenue in rent, are subject to taxation under the laws of...