Chevra Achewa Chesed Ahshe Cheval v. City of Philadelphia

Lamberton, J.,

Plaintiff, a corporation of the first class, seeks to enjoin the collection of taxes assessed against premises owned by it at 322, 324, and 326 Bainbridge Street for the years 1930,1931,1932, and 1933, on the ground that said premises are used as a place of religious worship, and so are exempt from taxes under the Act of July 17,1919, P. L. 1021, as amended by the Act of April 9,1921, P. L. 119, providing as follows:

“. . . All churches, meeting-houses, or other regular places of stated worship, with the ground thereto annexed necessary for the occupancy and enjoyment of the same…