First Unitarian Soc. of Hartford v. Town of Hartford

• Decision Date: 22 June 1895
• Citation: 34 A. 89,66 Conn. 368
• Court: Connecticut Supreme Court
• Parties: FIRST UNITARIAN SOC. OF HARTFORD v. TOWN OF HARTFORD.

34 A. 89

66 Conn. 368

FIRST UNITARIAN SOC. OF HARTFORD

v. TOWN OF HARTFORD.

Supreme Court of Errors of Connecticut.

June 22, 1895.

Case reserved from superior court, Hartford county; Robinson, Judge.

Appeal to the superior court by the First Unitarian Society of Hartford from a decision of the board of relief of the town of Hartford confirming the action of the assessor of such town in assessing for taxation real estate belonging to such society. Case reserved, on facts found, for the advice of the supreme court.

The findings are as follows: "(1) The plaintiff is an ecclesiastical society duly organized under and by virtue of the statute laws of this state, and existing as such since the year 1844. (2) On the 12th of April, 1879, said society, then having a fund of $64,000, which arose from the sale of their former church property, already invested in United States bonds, formed a constitution for their government, declaring the objects and purposes of the society as follows, viz.: 'The objects of this society shall be the learning, teaching, and practice of the truths and principles of a pure religion; the enjoyment and support of public worship; the affording of a spiritual home and fellowship, with Christian sympathy and assistance, to all who, by creed or tradition, are debarred from other churches; and co-operation with all other workers in advancing the moral reforms of society, and in extending over the earth the reign of righteousness, temperance, love, and good will.' And said constitution also contained the following article, viz.: 'Inasmuch as the funds of the society were originally contributed by its older members, and by their fidelity, care, and business sagacity, have been increased to the present sum, these older members [naming them] shall constitute, and are hereby constituted and continued, a board of trustees, to have exclusive management of said funds for the benefit of the society, the same as now: provided, that whenever the society shall vote to procure or build a place of its own, for its meetings, an amount not exceeding half of the sum then in hand shall be devoted to such a purpose, and that the yearly income of all its property, without trenching on the principal, shall be used for the current expenses of the society. * * * This article is not to be changed or amended excepted by concurrent action of the society and said board of trustees, and the funds under no circumstances are to be alienated from the support of liberal Christianity.' (3) In the year 1880, as requested by vote of the society, the board of trustees purchased a lot at 26 Pratt street for the purpose of erecting a church building, for which lot they paid from said fund $20,000; and in 1881 said society erected a church building on the rear half of said lot at a cost, including the half of said lot (estimated at $10,000), and the equipment of said church, of the sum of $30,000, the balance of $20,000 being paid from said fund; and said building was duly dedicated, as 'Unity Church and Hall,' on the 3d day of April, 1881, and from that day to the present time has been regularly and statedly occupied for religious worship. (4) On the 14th of April, 1881, the society made their religious service entirely free, and on said date the following vote was passed by the said board of trustees, to wit: 'Voted, that said committee are hereby instructed to take special care of all the property in the hands of this board, not in the hands of the treasurer, and collect and pay all income received into the hands of the treasurer of this board, which income is hereby appropriated, as well as all income of the funds, to the use of the society, to pay the running expenses of the coming year; and said committee shall have liberty to derive income by renting the church building for lectures, concerts, readings, and any other thing not inappropriate to be had in a church.' (5) The audience room of Unity Church and Hall is constructed after the amphitheater pattern, much resembling the ordinary arrangement of theaters, furnished with chairs similar to those put in theaters, and numbered and arranged for convenience in the sale of tickets for entertainments therein. (6) Said Unity Church and Hall is also provided with a platform or stage, facilitating the use of said church, audience room, or hall for entertainments and amusements. The society...