St. Joseph's Church v. The Assessors of Taxes of Providence

• Decision Date: 19 January 1878
• Citation: 12 R.I. 19
• Parties: SAINT JOSEPH'S CHURCH v. THE ASSESSORS OF TAXES OF PROVIDENCE.
• Court: Rhode Island Supreme Court

12 R.I. 19

SAINT JOSEPH'S CHURCH v. THE ASSESSORS OF TAXES OF PROVIDENCE.

Supreme Court of Rhode Island.

January 19, 1878

" Free Public Schools" exempted from taxation by Public Laws, cap. 533, April 14, 1876, are only the schools which are established, maintained, and regulated under the statute laws of the State.

Hence realty, held by a religious corporation and used by ecclesiastical officers to furnish gratuitous instruction in parochial schools, is not relieved from taxation by Public Laws, cap. 533, April 14, 1876.

The residence of a priest or clergyman is not exempt from taxation as a " " building for religious worship," under Public Laws, cap. 533, April 14, 1876 because it contains one room set apart as a chapel for religious worship.

PETITION presented under Gen. Stat. R.I. cap. 40, §§ 11, 12.

The residence of a priest or clergyman is not a " building for religious worship", Act April 14, 1876, and exempt from taxation as such, because it contains one room set apart as a chapel for religious worship.

Charles E. Gorman, for petitioner.

Nicholas Van Slyck, City Solicitor of the city of Providence contra .

DURFEE C. J.

This is a petition for relief from over-assessment preferred under the statute, Gen. Stat. R.I. cap. 40, §§ 11 and 12. The assessment is complained of as excessive in two particulars.

1. The assessment is complained of as excessive, because it covers certain lots and buildings which the petitioners claim are exempt from taxation under Public Laws, R.I. cap. 533, April 14, 1876, and under the clause thereof, which exempts " buildings for free public schools, buildings for religious worship, and the lands upon which they stand, and immediately surrounding the same, to an extent not exceeding one acre, so far as said buildings and land are occupied and used exclusively for religious or educational purposes."

The lots and buildings in question belong to St. Joseph's Church, a Roman Catholic Church in the city of Providence which has been incorporated under the laws of the State, in its corporate capacity, and is held and used by the church exclusively for its parochial schools. The lots and buildings were purchased with moneys contributed for the purpose of establishing the schools, and the schools are maintained by contributions given from time to time to the officers of the church for their maintenance. The schools are gratuitously opened to all, without distinction of sect, who desire the education which they furnish. They are, however, managed and controlled exclusively by the officers of the church. The petitioners claim that they are " free public schools," and as such entitle the lots and buildings where they are established to exemption from taxation under the clause of cap. 533 above recited. And undoubtedly if they are "...