State v. St. Louis Y. M. C. A.

• Decision Date: 23 June 1914
• Docket Number: No. 18039.,18039.
• Parties: STATE ex rel. KOELN, Collector, v. ST. LOUIS Y. M. C. A. et al.
• Court: Missouri Supreme Court

168 S.W. 589

259 Mo. 233

STATE ex rel. KOELN, Collector, v. ST. LOUIS Y. M. C. A. et al.

No. 18039.

Supreme Court of Missouri, Division No. 2.

June 23, 1914.

1. TAXATION (§ 244) — EXEMPTIONS — RELIGIOUS OR EDUCATIONAL ASSOCIATION.

Under Const. art. 10, § 6, and Rev. St. 1909, § 11335, providing that lots with the buildings thereon may be exempted from taxation when used exclusively for religious worship, for schools, or for purposes purely charitable, and Const. art. 10, § 9, providing that all laws exempting property other than that enumerated shall be void, the buildings of a religious and educational association, 15 per cent. of the floor space of which was rented for commercial purposes, were not exempt from taxation, though the buildings were mainly used for the physical education and spiritual and social development of young men and boys, and the rentals received from the parts rented for commercial purposes were used to promote such work, especially in view of Rev. St. 1909, § 8057, requiring words and phrases in a statute to be construed according to their plain or ordinary and usual meaning.

2. STATUTES (§ 219)—CONSTRUCTION BY ADMINISTRATIVE OFFICERS.

The neglect of lawfully constituted authorities to assess taxes against the property of a religious and educational association would be persuasive evidence that it is not taxable if the law were susceptible of more than one construction, but could not repeal a constitutional or statutory provision.

Appeal from St. Louis Circuit Court; J. Hugo Grimm, Judge.

Action by the State, on relation of Edmond Koeln, collector, against the St. Louis Young Men's Christian Association and others. From a judgment for plaintiff, defendants appeal. Affirmed.

Action to collect general taxes on real estate. From a judgment for plaintiff, defendants appeal.

Respondent Koeln is the collector of the revenue in and for the city of St. Louis. The defendant St. Louis Young Men's Christian Association is a religious and educational association, organized under the laws of Missouri (article 10, c. 33, R. S. 1909). It is the principal defendant, and, for the purposes of this opinion, will hereafter be treated as the sole defendant.

Defendant owns two buildings in the city of St. Louis, which are mainly used for the physical education and spiritual and social development of young men and boys. However, some of the rooms on the first floor of said buildings, aggregating about 15 per cent. of the the floor space thereof, are rented for stores and other commercial purposes. The rentals received by defendants are used only to promote the religious and educational work of the defendant association. The amount of taxes for which judgment was rendered is $2,768.92, which about equals the amount received for that portion of defendant's property rented for commercial purposes.

Some of the lands upon which defendant's buildings are situated, and upon which the taxes in controversy were levied, are held by defendant under lease, while another part thereof is owned by defendant in fee, but no point is made by defendant on account of this diversity of ownership; therefore, for the purposes of this action, we will treat the taxes as having been levied upon property belonging wholly to defendant. The amount of support which defendant receives from voluntary contributions far exceeds its income from the rental of space in its buildings. The land upon which the taxes in controversy were assessed has been used for 20 years in the same manner as at present, during which 20 years no attempt has been made to assess general taxes against it.

Spencer & Donnell, of St. Louis, for appellants. Edward W. Foristel and Frank H. Haskins, both of St. Louis, for respondent.

BROWN, J. (after stating the facts as above).

I. The facts above recited are admitted by stipulation to be correct. On those facts the defendant contends that its real estate is not subject to taxation. It asserts that renting 15 per cent. of the space in its buildings for commercial purposes, while the remaining 85 per cent. is devoted to the purposes of the said association, does not...