Bishop's Residence Co. v. Hudson

• Decision Date: 16 May 1887
• Citation: 4 S.W. 435,91 Mo. 671
• Parties: BISHOP'S RESIDENCE CO. OF THE M. E. CHURCH v. HUDSON, Collector, etc.
• Court: Missouri Supreme Court

4 S.W. 435

91 Mo. 671

BISHOP'S RESIDENCE CO. OF THE M. E. CHURCH v. HUDSON, Collector, etc.

Supreme Court of Missouri.

May 16, 1887.

TAXATION — EXEMPTION — CHURCH PROPERTY.

A house and lot purchased as a place of residence for the bishops of the Methodist Episcopal Church who may from time to time reside in St. Louis, are exempt from taxation under Rev. St. Mo. § 6659, which provides that all property used for purely charitable purposes shall be exempt.

Appeal from St. Louis circuit court.

Taylor & Pollard, for respondent. L. Bell, for appellant.

NORTON, C. J.

This is a proceeding in equity to enjoin defendant, as collector of the city of St. Louis, from instituting suits to enforce the payment of certain tax-bills for the years 1881, 1882, and 1883, assessed upon lot 11 and east half of lot 12, of block 12, in Stoddard's addition, and also known as block 1023 of the city of St. Louis.

It is alleged in the petition that plaintiff organized as a corporation in the year 1875, under article 8, c. 37, Wag. St., that being the law then in force relating to benevolent or charitable corporations; that the object of the corporation was to raise a fund and purchase a lot, and erect thereon a suitable parsonage for the use and occupancy of such bishops of the Methodist Episcopal Church as might from time to time be designated to reside in the city of St. Louis; that the sole object and aim of said church is to promulgate and advance the Christian religion in this and foreign lands, and said parsonage was intended to be used as a residence of the bishops of said church, who are ministers of the gospel and general superintendents over the various churches in this and other countries connected with said church; and that the entire life and labor of such bishops are given exclusively in building up the societies of said church, preaching the gospel, and administering the sacraments. It is further alleged that, after its organization, the corporation, by voluntary subscriptions, purchased the real estate above mentioned, and that the deed thereto vests the title in plaintiff, and contains the following declared trust: "In trust that said premises shall be kept and maintained as a place of residence for the use and occupancy of the bishops of the Methodist Episcopal Church of the United States of America, who may from time to time be located in the city of St. Louis, subject to the uses and discipline of said church, and from time to time authorized and declared by the general conference of said church." That, soon after said purchase, plaintiff, by charitable contributions, erected thereon a residence, which ever since has been occupied as the residence of Bishop Bowman, a bishop of said church, designated by the general conference of said church to reside there; that neither plaintiff nor any one else receives rent or...