Brown's Heirs v. Pittsburgh
Supreme Court of Pennsylvania
Brown's Heirs v. Pittsburgh, 1 Monag. 8 (Pa. 1888)
16 A. 43; 1888 Pa. LEXIS 752
Brown's Heirs v. Pittsburgh
Opinion of the Court
It appears very clearly from the evidence, that the cemetery in question is held for the profit of the church corporation; hence, it does not come within the exemption of the Act of May 14, 1874. It may be true that it is not at present profitable, and may never be so, but as it seems to have been bought as an investment for the church, and, as whatever revenues are derived from it are for the use of the church, and by it may be appropriated to any purpose which to the said church may seem fitting, it is obvious that it is not embraced within the statutory provision above mentioned.
The judgments are affirmed. J. C. S.
Reference
- Cited By
- 3 cases
- Status
- Published
- Syllabus
- Under the Act of May 14,1874, providing for exemption from taxation, of, inter alia, all burial grounds not used or held for private or corporate profit, a cemetery otvned by a church, which sells lots therein to members only, the proceeds being paid into the church treasury, is not exempt from taxation, although the income derived therefrom is less than the expenditure. ■ It seems that a judgment will not be reversed because a point of law was . reserved whether, under all the evidence, the plaintiff is entitled to recover— where the defendant did not except to the reservation at the trial, and where judgment has subsequently been entered for the plaintiff.