Millsaps College v. City of Jackson
| Decision Date | 21 November 1927 |
| Docket Number | No. 14,14 |
| Citation | 72 L.Ed. 196,48 S.Ct. 94,275 U.S. 129 |
| Parties | MILLSAPS COLLEGE v. CITY OF JACKSON |
| Court | U.S. Supreme Court |
Messrs. Charles Scott and Robert H. Thompson, both of Jackson, Miss., for plaintiff in error.
Messrs. Garner W. Green and William H. Watkins, both of Jackson, Miss., for defendant in error.
Millsaps College is an educational institution, not operated for profit. It was incorporated by a special act of the Mississippi Legislature approved February 21, 1890 (Laws 1890, c. 379) which contains, among others, the following provisions:
The incorporators and their successors, under the name of Millsaps College, 'may accept donations of real and personal property for the benefit of the college hereafter to be established by them, and contributions of money or negotiable securities of every kind, in aid of the endowment of such college.'
'Said corporation shall have the power to select any appropriate town, city or other place in this state, at which to establish said college and to purchase grounds, not to exceed one hundred acres, as a building site and campus therefor, and erect thereon such buildings, dormitories, and halls as they may think expedient and proper, to subserve the purposes of their organization, and the best interest of said institution, and they may invite propositions from any city, or town, or individual in this state for such grounds, and may accept donations or grants of land for the site of said institution.'
'That the lands or grounds, not to exceed one hundred acres, used by the corporation as a site and campus for said college, and the buildings, halls, dormitories there erected, and the endowment fund contributed to said college, shall be exempt from all state, county and municipal taxation, so long as the said college shall be kept open and be maintained for the purposes contemplated by this act, and no longer.'
Two improved pieces of land on Capitol street, in the city of Jackson, were donated to the corporation, as recited by the deeds of conveyance, 'in consideration of the aid thereby to be given to the endowment of Millsaps College.' They constitute no part of the 'building site and campus' and are carried on the productive endowment account at proper valuations. The buildings are rented and the revenue derived therefrom is used to defray operating expenses of the college and for no other purposes.
The city assessed the lots and buildings for taxation. By the present proceeding the college seeks to vacate the assessment. It asserts exemption of the property by the act of 1890 and claims that the later general taxing act, if applied thereto, would impair the obligation of the contract contrary to section 10, article 1, federal Constitution.
The Supreme Court of Mississippi said (136 Miss. 195, 101 So. 574):
'The exemption from taxation granted the college covers two classes of property: First, the lands or grounds, not to exceed one hundred acres, used by the corporation as a...
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