Second Church of Christ Scientist v. Philadelphia

Opinion by

Mr. Justice Bok,

Two churches have sought exemption from City and School real estate taxation on parking lots created by them on their land contiguous to the church buildings. The lower court denied the exemption and the Superior Court reversed. We have taken the case on allocatur.

Although the churches are in different parts of Philadelphia, the essential facts, which are simple and not in dispute, are alike. The land in both cases is used solely for parking, no religious services are held on it, and it is not needed for ingress or egress or for light and air.

The churches argue that…