Legal Opinion

Donohugh v. Library Co.

Supreme Court of Pennsylvania

Decided March 4, 1878PublishedCited by 94 opinions

Appeal from the Court of Common Pleas, No. 2, of Philadelphia county: Of January Term 1878, No. 136. This was a hill in equity, filed by The Library Company of Philadelphia, against William J. Donohugh, Collector of Delinquent Taxes of the city of Philadelphia, for an injunction to restrain defendant from proceeding to levy and collect an amount equal to the legal tax rate for the year 1876, on the library and library building of the complainant.

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Appeal from the Court of Common Pleas, No. 2, of Philadelphia county: Of January Term 1878, No. 136. This was a hill in equity, filed by The Library Company of Philadelphia, against William J. Donohugh, Collector of Delinquent Taxes of the city of Philadelphia, for an injunction to restrain defendant from proceeding to levy and collect an amount equal to the legal tax rate for the year 1876, on the library and library building of the complainant. The bill set forth that the corporation complainant was founded in 1731, by Benjamin Franklin, James Logan and others, as an institution for the…

1Opinion of the Court

The judgment' of the Supreme Court was entered,

Pee Curiam.

— The exemption claimed in this case falls-clearly •within that clause of the Act of May 14th 1874, Pamph. L. 158, which exempts from taxation all “ associations and institutions of learning, benevolence or charity, with the grounds thereto annexed, and necessary for the occupancy and enjoyment of the same, founded, endorsed and maintained by public or private charity.” This leaves the true question upon that clause of the 9th article of the new constitution, which authorizes the General Assembly to exempt “institutions of purely…

2Cited by94 opinions

  1. Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
  2. Santa Rosa Infirmary v. City of San AntonioTexas Supreme Court · 1924
  3. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  4. Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
  5. Dougherty, Tr. v. PhiladelphiaSupreme Court of Pennsylvania · 1934

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