Legal Opinion

West Indies Mission Appeal

Supreme Court of Pennsylvania

Decided January 17, 1957No. Appeal, 134PublishedCited by 20 opinions

1Opinion of the Court

Opinion by

Mb. Justice Chidsey,

The question in this appeal is whether an exemption from local property taxation under §202, Art. II, of the Act of May 21, 1943, P. L. 571, should be granted to a missionary society whose beneficiaries live outside of the United States.

The relevant portions of §202, Art. II, of the Act of May 21, 1943, 72 PS §5453.202, are: “(a) The following property shall be exempt from all county, borough, town, township, road, poor, county institution district and school (except in cities) tax, to wit: (1) All churches, meeting-houses or other regular places of stated…

2Cases cited26 opinions

  1. Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
  2. Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
  3. Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
  4. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  5. Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892

21 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
  3. BORDEN v. BALDWINSupreme Court of Pennsylvania · 1971
  4. Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment AppealsSupreme Court of Pennsylvania · 2012
  5. Vanguard School Tax Exemption CaseSupreme Court of Pennsylvania · 1968

15 more not listed; retrieve them via the Exa API.

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