Wyman v. City of St. Louis

• Citation: 17 Mo. 335
• Parties: WYMAN, Respondent, v. CITY OF ST. LOUIS, Appellant.
• Decision Date: 31 October 1852
• Court: United States State Supreme Court of Missouri

17 Mo. 335

WYMAN, Respondent,

v.CITY OF ST. LOUIS, Appellant.

Supreme Court of Missouri.

October Term, 1852.

1. Under the eighth subdivision of the second section of the first article of the act of 1845, concerning “Revenue,” where a building is used in part for a school house, and in part for other purposes, it is not exempt from taxation. There cannot be a separate assessment for that portion which is used for other than school purposes.

Appeal from St. Louis Circuit Court.

John C. Richardson, for appellant. It was obviously the policy and object of the legislature, in enacting the clause of the statute, by virtue of which exemption is claimed, to encourage education; but it is well settled that, whenever a special exemption from certain general duties is contained in a statute, it is not expounded according to the rule of liberal construction. 19 Ohio, 115. The fact that the plaintiff derives a large revenue from renting the most valuable portions of the house for purposes having no connection with his school, prevents him from claiming that any portion of it is exempt from taxation. The property is not divisible for purposes of assessment and taxation. To hold otherwise would produce great inconvenience and confusion in the administration of the revenue act.

M. L. Gray, for respondent. The first section of the sixth article of the state constitution requires the legislature, the courts, and the officers in all the other departments of the state government, to forever encourage, in their respective spheres, schools and the means of education. It was the intention of the legislature, in passing the second section of the first article of the revenue act of 1845, to carry out this requirement of the constitution. It is the use of a structure as a school house, or for the purposes of education, which exempts it from taxation. If thus used, it is exempt so long and so far as it is so used. The fact that portions of the building are used for other purposes, can have no other or greater effect than to make such portions taxable.SCOTT, Judge, delivered the opinion of the court.

This was a proceeding in the nature of an injunction, to restrain the collection of a tax imposed by the city of St. Louis on a building belonging to the respondent, called “Wyman's Hall.” Wyman's Hall contained four stories. The third and fourth of these were occupied for school purposes. The second floor was occasionally used for purposes connected with the school; at other times it was rented for various purposes. The first floor was rented for stores, with the exception of a passage to the stories above. There was a back yard connected with the building, which was used by the inmates of the school. Wyman received fifteen hundred dollars' rent for the first floor, and supposed as much was received for the second floor, rented for concerts, &c. The third and fourth stories would rent for as much as was received for the first and second. The tax imposed on the entire property was two hundred and sixty-four dollars and fifty...