Frederick County Com'rs v. Sisters of Charity of Saint Joseph

• Decision Date: 06 February 1878
• Parties: THE COUNTY COMMISSIONERS OF FREDERICK COUNTY v. THE SISTERS OF CHARITY OF SAINT JOSEPH.
• Court: Maryland Court of Appeals

48 Md. 34

THE COUNTY COMMISSIONERS OF FREDERICK COUNTY v. THE SISTERS OF CHARITY OF SAINT JOSEPH.

Court of Appeals of Maryland

February 6, 1878

APPEAL from the Circuit Court for Frederick County.

This is an appeal from an order of the Court below, passed on the 23rd of May, 1877, upon the petition of the Sisters of Charity of St. Joseph, determining that certain property of said corporation, situated in Frederick County, was not subject to assessment and valuation, and directing the County Commissioners of said County to strike the same from the list of property valued to said corporation. The case is further stated in the opinion of the Court.

The cause was argued before BARTOL, C.J., BOWIE, STEWART, MILLER ALVEY and ROBINSON, J.

Charles J. M. Gwinn, Attorney General, for the appellants.

Charles W. Ross and James McSherry, for the appellees.

BOWIE J., delivered the opinion of the Court.

The Sisters of Charity of St. Joseph (the appellees in this case,) by their petition filed in the Circuit Court for Frederick County, allege, that they were incorporated by an Act of the General Assembly of Maryland, being chapter 95 of 1816, for the purpose of promoting "works of piety charity and usefulness, and especially for the care of the sick, the succor of aged, infirm, and necessitous persons, and the education of young females."

For these objects and ends, they allege, they were authorized and empowered by their charter, to take and hold in fee-simple or otherwise, the farm in Frederick County, on which they now dwell, and any other real estate, and any personal or mixed estate or property, "provided always, that they shall not at any time hold, etc., by legal seizure or trust, for their benefit, more than eight hundred acres of land, nor shall their personal estate at any time exceed in value, the sum of fifty thousand dollars."

The petitioners further charge, that under the provisions of their charter, they are seized in fee of a farm containing three hundred and ninety-eight acres, lying in said county, with its improvements, and of personal property, consisting of live stock, furniture, and other personal estate.

They allege, that the improvements on the lands, consist of buildings, used for the purpose of educating young females, many of whom are educated free of charge, and also, as an asylum and hospital, for the aged and infirm nuns of the order of the Sisters of Charity of St. Joseph, and also, of a chapel used as a place of worship by the inmates of Saint Joseph; and that the entire buildings are used for charitable and benevolent purposes of said order of the Sisters of Charity of Saint Joseph.

They charge that the assessors appointed under the provisions of the Act of 1876, ch. 260, for the assessment district of Frederick County where the said institution is located, have assessed their real property, including improvements at $79,600, and their personal property at $13,135.

They allege that the house or building, among said improvements valued and assessed for taxation, used for public worship, and the furniture contained therein, and the ground actually covered by it are exempt from assessment, valuation and taxation, and all the buildings (amongst said improvements) used as hospitals, asylums, charitable or benevolent institutions, and the ground which they actually cover, and all the furniture and equipments owned by said corporation, are exempt from valuation and taxation, etc.

Wherefore they prayed an order requiring the County Commissioners of Frederick County, to appear and answer said petition, and show cause why said assessment and valuation of the improvements, furniture and equipments, etc., should not be stricken from the assessment lists of taxable property in said county.

The Commissioners by their answer, deny that the buildings assessed in the name of the petitioners are used by them for the purpose of educating young females free of charge, and as an asylum and hospital for the aged and infirm nuns of the order of the Sisters of Charity of St. Joseph, and that the entire buildings are used for charitable and benevolent purposes of said order. They admit that there is a chapel, among said improvements, used as a place of worship, but aver that it has not been included in said assessment.

They say, that there may be improvements on said farm, used for charitable and benevolent purposes, as hospitals, and asylums, etc., and in which young females may be educated free of charge, but these are not assessed.

They specially aver, that the improvements, the assessment of which is complained of, are not used as hospitals or asylums, charitable or benevolent institutions, for the benefit of the indigent and afflicted, in manner required by law to exempt them from taxation.

Testimony being taken in support of the allegations of the petition, and answer, under a commission duly issued, executed and returned, the cause was submitted. The Court below ordered that the County Commissioners of Frederick County, strike from the list of property valued to said Sisters of Charity of Saint Joseph, the property described in said list as

Improvements valued at .... $67,660

Live stock and furniture ... 13,135

Carriages, etc................. 515

Farm implements ............... 457

Sundries, ..................... 108

From which order, the respondents appealed.

The appellants concede, that the appellees come within the class of charitable and benevolent institutions.

That the buildings used exclusively for public worship and the furniture contained therein; buildings belonging to them, together with their furniture and equipments, so far as actually used for the benefit of the indigent and afflicted, and the grounds they shall cover, are exempt, but these exemptions are limited to the property primarily used for the benefit of the indigent and afflicted, and they protect from taxation, only so much of that property as is primarily used for these charitable purposes. It is contended, that the property directed to be stricken from the tax lists, was neither wholly subject to, nor wholly exempt from, taxation; it was used not only for the benefit of the indigent and afflicted, but also as a means of subsisting scholars who paid for their board and tuition.

The

evidence shows that among other improvements, there are one or more buildings used for academic purposes, in which there are seventy-two paying scholars, at the rate of $250 per annum.

This income, it is insisted on the part of the appellees, after defraying expenses, is all consumed in...