New Castle City v. Stone Church Graveyard
Supreme Court of Pennsylvania
Appeal, No. 100, Oct. T., 1895, by-plaintiff, from judgment of C. P. Lawrence Co., Dec. T., 1892, No. 39, on case stated for defendants. 'Case stated to determine the validity of a municipal assessment for paving a street.
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Appeal, No. 100, Oct. T., 1895, by-plaintiff, from judgment of C. P. Lawrence Co., Dec. T., 1892, No. 39, on case stated for defendants. 'Case stated to determine the validity of a municipal assessment for paving a street. The material portions of the case stated are as follows: 2. That the Stone Church Graveyard is a piece of ground situate on the southwestern side of Pittsburg street, in the Fourth ward of the said city, fronting on said street about 213 feet, and is inclosed by fences. It originally was all in one inclosure, and was intended for a place of burial; but there is a small…
1Opinion of the Court
Opinion by
Mr. Justice Green,
In the case of Broad Street etc. Church’s Appeal, 165 Pa. 475, we Held that the exemption from taxation of places of pub-*89lie worship authorized by article 9, section 1, of the constitution of 1874, does not extend to a municipal assessment against a church for paving a street. The present chief justice, delivering the opinion, said, “ The constitutional exemption relates to taxes proper, or general public contributions, levied and collected by the state, or by its authorized municipal agencies for general government purposes, as distinguished from peculiar forms of…
2Cases cited1 opinion
- Broad StreetSupreme Court of Pennsylvania · 1895
3Cited by8 opinions
- Harrisburg v. Cemetery Assn., Aplnt.Supreme Court of Pennsylvania · 1928
- Beltzhoover Borough v. Heirs of BeltzhooverSupreme Court of Pennsylvania · 1896
- City of Philadelphia v. Union Burial Ground SocietySupreme Court of Pennsylvania · 1897
- Meadville City v. Odd Fellows' HomeSuperior Court of Pennsylvania · 1937
- Pittsburg v. Calvary Cemetery Ass'nSuperior Court of Pennsylvania · 1910
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