Legal Opinion

Episcopal Academy v. Phila.

Supreme Court of Pennsylvania

Decided October 3, 1892No. Appeal, No. 12PublishedCited by 81 opinions

Appeal, No. 12, Jan. T., 1892, by defendants, John Taylor, receiver of taxes, and the city of Phila., from decree of C. P. No. 4, Phila. Co., Dec. T., 1886, No. 896, granting injunction. Bill for injunction to restrain collection of tax.

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Appeal, No. 12, Jan. T., 1892, by defendants, John Taylor, receiver of taxes, and the city of Phila., from decree of C. P. No. 4, Phila. Co., Dec. T., 1886, No. 896, granting injunction. Bill for injunction to restrain collection of tax. The bill alleged that plaintiff by its “ fundamental laws ” or organization adopted a name, provided for selection of trustees and a head master, and further provided in § 4: “A convenient number of youth should be taught gratis, as soon as the funds shall appear to afford it; in the meantime it shall be kept in view, as an object of the institution; and all…

1Opinion of the Court

Opinion by

Mb. Justice Williams,

The academy, the appellee, is what may be fairly considered a denominational school. Its name, “The Academy of the Protestant Episcopal Church in Philadelphia,” is one of the indicia of its character. The qualifications necessary to eligibility for the office of trustee is another. These are, first, orders in the Episcopal church; or, second, eligibility to the office of vestryman. The head master of the academy must be a communicant in the Episcopal church. By the plan of organization and the action of 1846 the various Episcopal congregations in the city are…

2Cases cited5 opinions

  1. Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
  2. Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
  3. Price v. MaxwellSupreme Court of Pennsylvania · 1857
  4. Philadelphia v. Women's Christian Ass'nSupreme Court of Pennsylvania · 1889
  5. County of Northampton v. Lafayette College, Pennsylvania Court of Common Pleas, Northampton County1889

3Cited by81 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
  3. Santa Rosa Infirmary v. City of San AntonioTexas Supreme Court · 1924
  4. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  5. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968

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