Town of New Haven v. Bd. of Trs. of Sheffield Scientific Sch.

• Decision Date: 12 June 1890
• Citation: 22 A. 156,59 Conn. 163
• Court: Connecticut Supreme Court
• Parties: TOWN OF NEW HAVEN v. BOARD OF TRUSTEES OF SHEFFIELD SCIENTIFIC SCHOOL.

22 A. 156

59 Conn. 163

TOWN OF NEW HAVEN

v. BOARD OF TRUSTEES OF SHEFFIELD SCIENTIFIC SCHOOL.

Supreme Court of Errors of Connecticut.

June 12, 1890.

Case reserved from superior court, New Haven county.

Amicable suit by the town of New Haven against the Sheffield Scientific School to determine the legality of a tax.

J. P. Pigott and W. S. Pardee, for plaintiff.

C. R. Ingersoll, for defendants.

CARPENTER, J. This is an amicable suit to determine the legality of a tax. The board of trustees of the Sheffield Scientific School was incorporated in 1882 for the purposes named in the charter. The corporation is the owner of certain real estate situated in New Haven, and also taxable personal property, amounting in all to over $47,000. All this property came to the corporation by bequest of the late Joseph E. Sheffield. None of it has been or is now in the actual use and occupation of the scientific school; but the rents and dividends therefrom, when received by the trustees, have been applied by them to defray the current expenses of the school, including the maintenance, care, and insurance of its property. The property was included in the assessment list of the town for the year 1889. Whether it is taxable is the question reserved for the advice of this court. The second section of the charter is as follows: "The object and purpose of said corporation is, and shall continue to be, to promote the study of physical, natural, and mathematical sciences in the college or school of science known as the 'Sheffield Scientific School.' located at the city of New Haven; and to that end the said corporation may do all acts necessary and proper for the well ordering of its affairs, and may receive, hold, or convey any estate, real or personal, that maybe conveyed to it, or that it now possesses; and said property, while so used for the promotion of science, shall be free from taxation." Counsel for the town contend that only the property which is actually used by the scientific school is exempt from taxation; while the board of trustees contend that it is exempt so long as the rents and profits are used to maintain the school.

The difference between the parties seems to be the difference between the principal of the estate and the income. Is the property used for the promotion of science when the income only is devoted to that purpose? We agree with counsel for the town that statutes exempting property from taxation should be construed with reasonable...