Phila. v. Masonic Home
Supreme Court of Pennsylvania
Appeal, No. 61, July T., 1892, by plaintiff, from judgment of C. P. No. 4, Pliila. Co., Sept. T., 1889, No. 923, M. L. D., on verdict for defendant. Sci. fa. sur municipal claim for taxes. At the trial, it appeared that the Masonic Home was incorporated under the act of May 6, 1871, P. L. 615. On April 14, 1884, the Home of Free and Accepted Masons of Pennsylvania was incorporated by the Court of Common Pleas of Philadelphia county.
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Appeal, No. 61, July T., 1892, by plaintiff, from judgment of C. P. No. 4, Pliila. Co., Sept. T., 1889, No. 923, M. L. D., on verdict for defendant. Sci. fa. sur municipal claim for taxes. At the trial, it appeared that the Masonic Home was incorporated under the act of May 6, 1871, P. L. 615. On April 14, 1884, the Home of Free and Accepted Masons of Pennsylvania was incorporated by the Court of Common Pleas of Philadelphia county. On Sept. 6, 1887, the two corporations were merged by a decree of court. The act of May 6, 1871, P. L. 615, exempted the property of the Masonic Home from…
1Opinion of the Court
Opinion by
Mr. Justice Dean,
There is nothing of doubt in this case, except the question as to whether the appellee is an “institution of purely public charity,” within the meaning of section 10, article 16, of the constitution of 1874. If it be not, nothing in its charter or the statutes can avail to exempt it from liability to taxation.
The contention turns on the constitutional meaning of the words “ purely public charity.” “Words in a constitution that do not of themselves denote that they are used in a technical sense, are to have their plain, proper, natural and obvious meaning:” Nav. Co.…
2Cases cited4 opinions
- Monongahela Navigation Co. v. CoonsSupreme Court of Pennsylvania · 1843
- Burd Orphan Asylum v. School DistrictSupreme Court of Pennsylvania · 1879
- Wagner Free Institute v. PhiladelphiaSupreme Court of Pennsylvania · 1890
- City of Philadelphia v. Penna. HospitalSupreme Court of Pennsylvania · 1890
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- City of Houston v. Scottish Rite Benevolent Ass'nTexas Supreme Court · 1921
- Estate of HendersonCalifornia Supreme Court · 1941
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
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