University of the South v. Skidmore

• Decision Date: 20 December 1888
• Citation: 9 S.W. 892,87 Tenn. 155
• Parties: UNIVERSITY OF THE SOUTH v. SKIDMORE, Trustee. FRANKLIN COUNTY v. UNIVERSITY OF THE SOUTH.
• Court: Tennessee Supreme Court

9 S.W. 892

87 Tenn. 155

UNIVERSITY OF THE SOUTH v. SKIDMORE, Trustee.

FRANKLIN COUNTY v. UNIVERSITY OF THE SOUTH.

Supreme Court of Tennessee.

December 20, 1888

Appeal from chancery court, Franklin county; W. S. BEARDON Chancellor.

Bill by the University of the South against A. J. Skidmore, trustee of Franklin county, to enjoin the assessment of certain land of complainant's for taxation for state purposes; also bill by Franklin county against the University of the South to have a lien declared on the land for county taxes, and for a sale thereof. Decree dismissing the injunction, and subjecting the land to the tax. The university appeals. Const. Tenn. 1834, art. 2, § 28, provides that lands, and such other property as the legislature may from time to time deem expedient, shall be taxable.

EAST Special Judge.

I am directed by the court to deliver the following opinion in these consolidated cases: The University of the South filed its original injunction bill against A. J. Skidmore, trustee of Franklin county, enjoining him from proceeding to assess for taxation for state purposes certain property belonging to complainants. Franklin county filed its bill against the University of the South to collect taxes which had been assessed against said university, and to have the lien of the county declared by decree, and the taxes collected by sale of the property or otherwise. The University of the South was chartered by the legislature of Tennessee on the 6th day of January, 1858, and is under the control and patronage of the Protestant Episcopal Church. The pleadings and evidence disclose the following facts: The tenth section of the charter of this university is as follows: "Sec. 10. Be it further enacted, that said university may hold and possess as much land as may be necessary for the building, and to such an extent as may be sufficient to protect said institution and students thereof from intrusion of evil-minded persons who may settle near said institution said land, however, not to exceed ten thousand acres, one thousand acres of which, including buildings and other effects and property of said corporation, shall be exempt from taxation so long as said land belongs to said university." The 1,000 acres have been laid off as designated, by metes and bounds, and upon this the buildings of the university have been erected, together with professors' houses, etc. A part of this 1,000 acres along the line of the railroad has been subdivided into town lots, streets laid off and graded along these dwelling-houses, and store-houses and an hotel have been erected, and rented to persons upon leases extending from 1 year to 33 years, and with renewal options given to the tenants in some instances; making in all 300 houses, and constituting the village of Sewanee. These lands and the entire property of the corporation, were given to it by liberal-minded donors originally, or from time to time. The assessments complained of were made, and sought to be made, upon the 1,000 acres of real estate, and improvements so rented or leased, excluding therefrom the university buildings proper, and a church, but including the houses of professors. With the exclusion mentioned, the assessing officers seek to assess this 1,000 acres, and improvements thereon, for the current year; and also under the special statute of the state passed in 1885, and amended in 1887 empowering "back assessments" for the years 1884, 1885, and 1886, as follows: For 1884, $98,710; for 1885, $99,360; for 1886, $105,250; and for the current year, 1887, about $100,000. It is shown that all emoluments and profits arising from leases, amounting to some twelve or fifteen hundred dollars per year, were used and devoted by the corporation to the purposes of the university, and not otherwise. The...