American Sunday-School Union v. City of Philadelphia
Citation | 29 A. 26,161 Pa. 307 |
Decision Date | 30 April 1894 |
Docket Number | 316 |
Parties | American Sunday School Union, Appellant, v. City of Philadelphia; Taylor, Receiver of Taxes; and William Laughlin et al., constituting the Board of Revision of Taxes |
Court | United States State Supreme Court of Pennsylvania |
Argued April 6, 1894
Appeal, No. 316, Jan. T., 1894, by plaintiff, from decree of C.P. No. 4, Phila. Co., March T., 1892, No. 503, dismissing bill in equity. Affirmed.
Bill to restrain collection of tax.
The case was referred to C.W. McKeehan, Esq., as master, who after reciting the incorporating acts of April 15, 1845, P.L 454; Feb. 8, 1847, P.L. 71, and March 29, 1855, P.L. 143 found the facts as follows:
The master recommended a decree in favor of plaintiff, on the authority of Episcopal Academy v. Phila., 150 Pa. 572. Exceptions to the master's report were sustained in an opinion by ARNOLD, J., 3 Dist. R. 139, and a decree entered dismissing the bill.
Error assigned was above decree.
The judgment is affirmed, and the appeal is dismissed at costs of appellant.
Rowland Evans and R. L. Ashhurst, for appellant. -- Gifts for religious purposes are charities; as for the advancement of Christianity among the infidels, for the dissemination of the gospel, for foreign missions, for distributing Bibles and religious tracts, for the benefit of ministers of the gospel, and for building, ornamenting, or repairing churches: Bisph. Eq. §§ 121, 122, 124; Perry on Trusts, § 700; Attorney-General v. State, 10 Va. 21; Bliss v. Bible Society, 2 Allen, 335; Domestic and Foreign Missionary Society's Appeal, 30 Pa. 425; Evangelical Association's Ap., 35 Pa. 316; Pickering v. Shotwell, 10 Pa. 26.
The essential features of a purely public charity are that it is not confined to privileged individuals, but is open to the indefinite public. It is this indefinite or unrestrained quality that gives it its public character: Donohugh's Ap., 86 Pa. 306.
A charitable institution does not lose its character as a charity, in the purview of the law relating to taxation, by dispensing a part of its charitable work for a pecuniary return sufficient to cover expenses, any occasional excess of receipts over disbursement being applied to the general purposes of the society, so that there is no element of private or corporate gain: Episcopal Academy v. Phila., 150 Pa. 572; Donohugh's Ap., 86 Pa. 306; Phila. v. Woman's Christian Association, 125 Pa. 582.
E. Spencer Miller, assistant city solicitor, Charles F. Warwick, city solicitor, with him, for appellee, cited: Donohugh v. Y.M.C.A., 7 W.N. 208; Phila. v. Barber, 160 Pa. 123.
Before STERRETT, C.J., GREEN, WILLIAMS, MITCHELL and DEAN, JJ.
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