State v. St. Joseph's Convent of Mercy

• Decision Date: 13 June 1893
• Citation: 22 S.W. 811,116 Mo. 575
• Parties: STATE ex rel. DOSENBACH, Revenue Collector, v. ST. JOSEPH'S CONVENT OF MERCY IN ST. LOUIS.
• Court: Missouri Supreme Court

22 S.W. 811

116 Mo. 575

STATE ex rel. DOSENBACH, Revenue Collector, v. ST. JOSEPH'S CONVENT OF MERCY IN ST. LOUIS.

Supreme Court of Missouri, Division No. 2.

June 13, 1893.

TAXATION — EXEMPTIONS — REPEAL.

Const. 1865, art. 11, § 16, which provides that "no property, real or personal, shall be exempt from taxation, except such as is used exclusively for public schools, and such as may belong to the United States, to the state, to counties, or to municipal corporations," and Const. 1875, art. 10, § 6, exempting the property of the state, counties, and municipal corporations, and a limited amount when used for schools, religious worship, and purposes purely charitable, and which provides (section 7) that "all laws exempting property from taxation other than the property above enumerated shall be void," are both prospective in their operation, and do not repeal a prior special law exempting the property of a private corporation from taxation.

Appeal from circuit court, St. Louis county; W. W. Edwards, Judge.

Action by the state of Missouri ex rel. Emil L. Dosenbach, collector of revenue, against the St. Joseph's Convent of Mercy in St. Louis, to enforce a lien for delinquent taxes. From a judgment in defendant's favor, relator appeals. Affirmed.

J. W. McElhinney and R. L. Mudd, for appellant. A. J. P. Garesche, for respondent.

GANTT, P. J.

This is an action to enforce a lien for delinquent taxes against certain real estate of the defendant for the years 1883 to 1888, inclusive, amounting to $805.58. The answer of defendant admits its incorporation and ownership of the lands described in the petition, but avers that by its special charter, granted by the legislature of Missouri in 1856-57, and still in force, all of its property is exempt from taxation. This plaintiff denies in his reply. On the trial defendant admitted all the allegations of the petition except that its property was subject to assessment or taxation, or that it was liable therefor, and offered in evidence its charter by special act of the legislature, in the Session Acts or Laws of Missouri of 1856-57, at page 628. By this charter the defendant became incorporated in February, 1857, "for the foundation of an institution to educate poor girls, teach them useful occupations, aid them to earn a livelihood, and afford them a home," and was granted perpetual succession, and authority to take and hold any estate, real, personal, or mixed, "which may conduce or be deemed necessary to the support or promotion of the objects of the institution," etc. Section 1. Section 3 is in these words: "The property of the corporation shall be exempt from taxation." Defendant offered evidence that immediately on its incorporation it had organized, accepted of the charter, entered upon the fulfillment of the purpose of its charter, and ever since has continued and still continues so to do. This was all the evidence in the case. The circuit court held defendant's property was exempt from taxation under its charter, and the collector appeals.

On behalf of the collector it is insisted that the section in defendant's charter exempting it from taxation was repealed by the constitution of 1865, and, if not, then by the constitution of 1875. This special charter of defendant was granted subject to the laws in force in 1855, which provided that "the charter of every incorporation that shall hereafter be granted by the legislature shall be subject to alteration, suspension, and repeal, in the discretion of the legislature." Rev. St. 1855, § 7, p. 371. No claim is interposed that it was not competent for the constitutional convention or the legislature to repeal this exemption, if it should be deemed wise to do so. The question is simply one of construction. By article 11, § 16, Const. 1865, it was ordained that "no property, real or personal, shall be exempt from taxation, except such as may be used exclusively for public schools, and such as may belong to the United States, to this state, to counties, or to municipal corporations within this...