Phila. v. Jewish Hospital Ass'n
Phila. v. Jewish Hospital Ass'n
Opinion of the Court
Opinion by
That the special exemption from taxation of the appellee’s property involved in this controversy, which was conferred by the act of April 8,1867, P. L. 937, was repealed by the general law of April 8, 1873, cannot be doubted, and is not seriously contested by the learned counsel for the appellee. The question was fully considered and decided by this court in the case of the Appeal of the Wagner Free Institute, 132 Pa. 612.
But it is contended for the appellee that, under the exempting provisions of the act of 1873, and under the 1st section of the 9th article of the constitution, and the act of May 14, 1874, P. L. 158, passed to carry into effect the intention of the con
Judgment reversed, and new venire awarded.
Reference
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- Phila. v. Jewish Hospital Association
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- Syllabus
- [Marked to be reported.] irities — Exemption from taxation — Repeal of special act. The effect of the act of April 8, 1873, P. L. 64, is to repeal the exemption from taxation conferred by special act upon real estate of religious, charitable and educational institutions, chartered subsequent to the constitutional amendment of 1857. Charities — Taxation—Exemption—Property not in active use — Act of May 14, 1874. Under the act of May 14, 1874, P. L. 158, only such property of a charitable institution is exempt from taxation as is “ annexed to and necessary for the enjoyment and occupancy ” of the charitable institution. A building which was originally erected and employed as a hospital, but of which such use had been discontinued for almost twenty years, the association having removed to another location, is not entitled to exemption as a charity. To entitle it to consideration as a hospital, it is essential that it be devoted to the purposes for which hospitals are used.