United Presbyterian Women's Ass'n v. County of Butler

Opinion by

Parker, J.,

The appellant, an owner of a tract of land containing 237 acres in Adams Township, Butler County, Pennsylvania, instituted proceedings in equity claiming that the land was devoted to such a charitable purpose that it was exempt by law from all county and township taxes, and prayed that the defendants be restrained from collecting county, poor, and road taxes that had been levied. The taxing authorities had exempted 18 acres of such land, but assessed taxes on the remaining 219 acres. The defendants concede that the 18 acres is devoted to such a charity as entitles it, by…