Legal Opinion

County of Northampton v. Lafayette College

Pennsylvania Court of Common Pleas, Northampton County

Decided October 7, 1889No. 148PublishedCited by 35 opinions

No. 148 July Term 1888, Sup. Ct.; court below, No. 20 .February Term 1888, C. P. On December 30,1887, a case was stated and filed, wherein tbe county of Northampton was plaintiff, and tbe Trustees of Lafayette College were defendants, and showing the following facts: That “ Tbe Trustees of Lafayette College ” above named is a corporation incorporated by tbe legislature of. the state of Pennsylvania by act approved by tbe governor thereof, on March 9, 1826, P. L. 76, and the…

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No. 148 July Term 1888, Sup. Ct.; court below, No. 20 .February Term 1888, C. P. On December 30,1887, a case was stated and filed, wherein tbe county of Northampton was plaintiff, and tbe Trustees of Lafayette College were defendants, and showing the following facts: That “ Tbe Trustees of Lafayette College ” above named is a corporation incorporated by tbe legislature of. the state of Pennsylvania by act approved by tbe governor thereof, on March 9, 1826, P. L. 76, and the several supplements thereto: Acts of April 7, 1832, P. L. 376; March 11, 1834, P. L. 107. That the said the Trustees of…

1Opinion of the Court

Opinion,

Mr. Justice Williams :

The argument in this case, both in thi >urt and the court below, has gone beyond the question raisi by the'case stated to that of the right of Lafayette College t be exempted from taxation. We will consider first the question presented by the case stated, and then that which has been raised on the argument. The case seems to concede that the college is not taxable, but asserts that the houses occupied by the professors and the gardener are not part of the college or entitled to share in the exemption which is practically conceded to the halls and dormitories. If…

2Cases cited3 opinions

  1. Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
  2. Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
  3. Delaware County Institute of Science v. Delaware CountySupreme Court of Pennsylvania · 1880

3Cited by35 opinions

  1. Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
  2. Dougherty, Tr. v. PhiladelphiaSupreme Court of Pennsylvania · 1934
  3. Richards v. WilsonIndiana Supreme Court · 1916
  4. Ogontz School Tax Exemption CaseSupreme Court of Pennsylvania · 1949
  5. State ex rel. Olsen v. Board of Control of State InstitutionsSupreme Court of Minnesota · 1902

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