City of Philadelphia v. Women's Christian Ass'n

• Decision Date: 22 April 1889
• Docket Number: 120
• Citation: 125 Pa. 572,17 A. 475
• Parties: PHILADELPHIA v. WOMEN'S CHRISTIAN ASS'N
• Court: Pennsylvania Supreme Court

17 A. 475

125 Pa. 572

PHILADELPHIA v. WOMEN'S CHRISTIAN ASS'N

No. 120

Supreme Court of Pennsylvania

April 22, 1889

Argued April 8, 1889

ERROR TO THE COURT OF COMMON PLEAS NO. 4 OF PHILADELPHIA COUNTY.

No. 120 January Term 1889, Sup. Ct.; court below, No. 801 March Term 1887, C.P. No. 4.

On March 29, 1887, a case stated was filed wherein the city of Philadelphia was plaintiff, and the Women's Christian Association of Philadelphia, was defendant, and which was as follows:

And now, to wit: March 29, A.D. 1887, it is hereby agreed by and between the parties to the above suit, that the following case be stated for the opinion of the court in the nature of a special verdict:

The Women's Christian Association of Philadelphia is chartered by an act of assembly of the commonwealth of Pennsylvania, approved May 9, 1871, P.L. 640. Its object is the temporal, moral and religious welfare of women especially young women who are dependent upon their own exertions for support. The charter and constitution of said association, and copies of their annual reports for 1885 and 1886, are hereto annexed as exhibits A, B, C and D, and are to be considered as part of this case stated. This association is located at Nos. 1117 and 1119 Arch street, in the city of Philadelphia, where it has a boarding department or home for young women, an employment bureau, restaurant or dining-room, and lecture-room, and a free library. The house and lot cost $70,000, part of which was the proceeds of the sale of property in which the association was formerly located, and which was purchased with money previously given by the public; and there is a mortgage upon the premises for $36,000. The rest of the cost was contributed by the general public and the members of the association. All of the various committees, as well as the managers, hold their meetings in the association house. There is no stock in the association and none of the corporate officers or managers receive any salary or compensation.

At the house, lodgings are furnished to women who are dependent on their own exertions for support, and who have no protector in the city, and who do not receive more than six dollars per week as wages. They pay the association from three dollars to three dollars and a half per week for their board and washing; and, if unable to pay any board and if there is any vacancy in the house, they are taken in free of expense, but are required to present themselves at the employment bureau in order to obtain employment. The employment bureau is free to all, and no charge is made or received. During the year 1885 there were 409 applications received from employers; 943 from those seeking employment, and 409 positions filled. During the year 1885 about two thousand girls under twenty-five years of age were furnished with board for one week, including the washing of one dozen pieces of clothing at an average payment of $3.17 a week, and from sixty to one hundred girls were furnished with one week's board and washing of clothing free of all cost. The average wages received by said boarders was $4.50 per week. In connection with the boarding department, the managers have a fund of fifty dollars, from which is loaned to those who are unable to pay their board from their own means, a sum sufficient to pay their board, and which loan is expected to be repaid by the borrowers, if they are able to do so, in small sums of ten cents or more; the object being to encourage and aid the girls in habits of providence and industry, and to raise them above the condition of mere paupers. This fund, in six year's use, has only decreased to twenty-three dollars. At the association home, in the evenings, there are classes open to all working women and girls, where they are instructed in reading, spelling, writing, arithmetic, phonography, book-keeping, dressmaking, etc., at the nominal charge of from three to five cents a lesson, which does not pay expenses, the deficiency being supplied by private donations and subscriptions from the public. In the year 1885, about 508 girls were enrolled as members of these evening classes. The library and reading-room for women and girls connected with the house is free to all women and without charge, and is supplied with carefully selected reading matter of about 2000 volumes, and is open daily. The restaurant department is open to women in the morning for breakfast for one hour; from eleven to three o'clock for dinner, and one hour for supper; and about ninety per cent of those using it are working women and girls, who always have the preference. The charges are at almost nominal prices, and range from one cent to eight cents for each separate article, the latter sum being the highest price charged for any one article.

Free meals are furnished to any deserving girl or woman who is unable to pay. In 1885, there were 150,345 meals furnished, of which more than 3,600 were free. There is no gain or profit from the restaurant or other department of the association; but, on the contrary, a deficiency every year in the general account, as may be seen by reference to the annexed reports, which is made up by private subscriptions and donations from the public.

The following is a detailed statement of the receipts and expenses of the restaurant, boarding department employment bureau, classes, etc., for the year 1885:

RECEIPTS.

Restaurant,

$ 8,594 67

Boarders,

6,354 16

Lodgers,

206 23

$ 15,155 06

EXPENSES.

Provisions,

$ 9,659 81

Wages,

4,400 16

Coal,

802 50

Gas,

659 07

Replenishing and repairs,

944 39

Printing, Advertising and Postage,

340 83

Water Tax,

14 40

Employment Bureau,

449 00

Library,

272 85

Classes,

254 00

$ 17,797 01

which shows a deficiency of $2,641.95, which is made up by donations and subscriptions of the public.

The defendant association at all times by its board of managers, carries out the provisions of article VI. of its constitution hereto annexed.

Lectures and entertainments on useful and instructive subjects from time to time are given gratuitously, and are free to all women. Physicians, lecturers and other entertainers of the women at the house give their services gratuitously.

Ground was given to the association at Asbury Park, New Jersey, upon which it has erected with money given to it by the general public, a large house which it keeps open during the hot summer months. It there receives during these months working women, for the nominal sum of $3.25 per week, the stay of any one of them being limited to two weeks. During 1885 there were 850 applications for admission to this "Sea Rest," of whom 556 were received. Of the 850 registered applicants, 224 were seamstresses, dressmakers or sewing-machine operators, 155 teachers, 109 matrons and housekeepers, 64 workers in mills, 73 saleswomen, 30 nurses, 10 milliners, 7 Bible readers, and the remainder proof-readers, type-writers, etc.; 525 were residents of Philadelphia, 80 from towns in Pennsylvania, and the others from the immediate vicinity. The sum received from these visitors is not equal to the expenses, leaving out of view the cost of the ground and buildings and all that is ordinarily included or covered by rent.

The defendant association is ready and willing to pay to the city of Philadelphia taxes upon a portion of its property, to wit: two stables in the rear of the lot, which are not used in carrying on its work, but from which they derive a revenue.

The defendant association has been assessed for the purposes of taxation by the city of Philadelphia for the year 1886 at a valuation of eighty thousand dollars, and the board of revision of taxes have refused to exempt said association from taxation on the ground that it is not entitled to such exemption. If the court shall be of opinion that the said defendant is an association or institution of learning, benevolence, and charity, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by public or private charity, and as such exempt from taxation, then judgment to be entered for the defendant; but if not, judgment to be entered for the plaintiff. The costs to follow the judgment, and either party hereby reserves the right to sue a writ of error therein.

On June 13, 1887, after argument, the court, THAYER, P.J., filing no opinion, directed judgment to be entered for the defendant, on the case stated. Thereupon the plaintiff took this writ, assigning the entry of said judgment as error.

Judgment affirmed.

Mr. Abraham M. Beitler, Assistant City Solicitor (with him Mr. Charles F. Warrick, City Solicitor, and Mr. Robert Alexander, Assistant City Solicitor), for the plaintiff in error:

The property is not within the exemption allowed by § q,

The property is not within the exemption allowed by § 1 article IX. of the constitution, and § 1, act of May 14, 1874, P.L. 158, unless it be the property of an institution of purely public charity, founded, endowed and maintained by charity. The property cost $70,000; on this is a mortgage of $36,000. The institution is built, therefore, one half with endowed funds and one half with borrowed funds. During the year 1885, 2000 of the 2100 girls entering the association, were charged $3.17 per week each, and 100 were not charged. That is, where one girl received board and washing free, 20 were charged. During the same year, 150,345 meals were furnished to those who applied, and all were charged except 3,600. That is, the association supplied one meal free for every 42 charged. From the detailed statement of receipts and expenditures, it appears that but one seventh of the expenses were paid by charity. These facts clearly show that the property is not within the exemption: Hunter's...