Woman's Home Missionary Society v. Taylor

Supreme Court of Pennsylvania February 3, 1896

Woman's Home Missionary Society v. Taylor, 173 Pa. 456 (Pa. 1896)

34 A. 42; 1896 Pa. LEXIS 730

Dean, Fell, Green, McCollum, Mitchell, Sterrett, Williams

Opinion of the Court

Per Curiam,

The first assignment of error is not according to rule, and is therefore dismissed without further notice. The next four assignments are to each paragraph of the decree, respectively; and the sixth and last is to the decree as a whole. In view of the learned referee’s findings of fact, which were confirmed by the court below, we are of opinion that there is no error in the decree, or in any part thereof, that requires reversal or modification.

Decree affirmed, and appeal dismissed at appellants’ costs.

Reference

Full Case Name: Woman's Home Missionary Society of the Philadelphia Conference of the Methodist Episcopal Church v. John Taylor, Receiver of Taxes for the City and County of Philadelphia
Cited By: 6 cases
Status: Published
Syllabus: Taxation — Exemption—•Purely public charity — Home for deaconesses. A home for deaconesses belonging to the Woman’s Home Missionary Society of the Philadelphia Conference of the Methodist Episcopal Church is a purely public charity, and it is exempt from taxation where it appears that the building is used as a residence for the deaconesses who receive, store and distribute, without- compensation to themselves, food, clothing and money to the needy poor; give free instruction to children; maintain a public library and a lunch room, where they sell light meals to poor working girls at a rate less than the cost of furnishing them, and conduct daily public worship of a nonsectarian character; and where it also appears that the whole building is used for a public charity, and that no part of it is rented out for revenue. Practice, 8. 0. — Assignments of error — Exceptions. ■ An assignment of error that the court “ erred in dismissing respondents’ exceptions ” to a report of a referee, without quoting the exceptions violates Rule XH., which requires that “ each error relied on must be specified particularly and by itself.”