Moore v. Taylor
Supreme Court of Pennsylvania
Appeal, No. 126, July T., 1891, by plaintiff, Clarence B. Moore, from decree of C. P. No. 3, Phila. Co., Sept. T., 1890, No. 105, dismissing bill in equity against John Taylor, receiver of taxes. Bill in equity to prevent the levying and collection of taxes. The bill averred that the Church of the Messiah, a Universalist Church, became seized in 1854 of premises 1317 and 1319 Locust street, Philadelphia.
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Appeal, No. 126, July T., 1891, by plaintiff, Clarence B. Moore, from decree of C. P. No. 3, Phila. Co., Sept. T., 1890, No. 105, dismissing bill in equity against John Taylor, receiver of taxes. Bill in equity to prevent the levying and collection of taxes. The bill averred that the Church of the Messiah, a Universalist Church, became seized in 1854 of premises 1317 and 1319 Locust street, Philadelphia. That a church was erected on said property and services held therein until April 23,1890, when the structure was abandoned as a church. That for the year 1890 the property was not returned…
1Opinion of the Court
Opinion by
Me. Justice Sterrett,
Art. ix, § 1, of the constitution, declares, “ All taxes shall *483be uniform upon the same class of subjects, .... but the general assembly may, by general laws, exempt from taxation public property used for public purposes, actual places of religious worship,” etc. Pursuant to this authority, the act of May 14, 1874, exempts from taxation “ All churches, meeting-houses and other regular places of stated worship,” with the necessary grounds thereto annexed. The fact that a building has been erected, or is in course of erection, for the purpose of religious worship,…
2Cases cited4 opinions
- Mullen v. Commissioners of Erie CountySupreme Court of Pennsylvania · 1877
- Clinton School District's AppealSupreme Court of Pennsylvania · 1868
- Albright v. Van NortSupreme Court of Pennsylvania · 1888
- Hughes v. KlineSupreme Court of Pennsylvania · 1858
3Cited by41 opinions
- Hotel Casey Co. v. RossSupreme Court of Pennsylvania · 1941
- Taylor v. MooreSupreme Court of Pennsylvania · 1931
- Narehood v. PearsonSupreme Court of Pennsylvania · 1953
- Philadelphia v. BarberSupreme Court of Pennsylvania · 1894
- Contributors to the Pennsylvania Hospital v. County of DelawareSupreme Court of Pennsylvania · 1895
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