Thiel College v. County of Mercer
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Mercer county: Of July Term 1882, No. 133. _ Case stated, wherein the county of Mercer was plaintiff and Thiel College of the Evangelical Lutheran Church defendant/ setting forth the following facts: Thiel College is an institution of learning incorporated by Act of April 14th 1870 and its supplement with power to take and hold real and personal estate by gift or purchase not-exceeding in yearly income $50,000, the management of which is…
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Error to the Court of Common Pleas of Mercer county: Of July Term 1882, No. 133. _ Case stated, wherein the county of Mercer was plaintiff and Thiel College of the Evangelical Lutheran Church defendant/ setting forth the following facts: Thiel College is an institution of learning incorporated by Act of April 14th 1870 and its supplement with power to take and hold real and personal estate by gift or purchase not-exceeding in yearly income $50,000, the management of which is lodged in a board of trastees appointed by the Pittsburgh Synod of the Evangelical Lutheran Church. In or about the…
1Opinion of the CourtJustice Gordon
We must read the first section of article ninth of the constitution and the Act of May 14th 1874, together, and as there is no real conflict between them, the former may help us to interpret the latter. The constitution exempts from taxation only “institutions of purely public charity,” and the act, “all hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence and charity, with the grounds thereunto annexed and necessary for the occupancy and enjoyment of the same, founded and endowed, and maintained by public or private charity.”
The…
2Cited by17 opinions
- White v. SmithSupreme Court of Pennsylvania · 1899
- Ogontz School Tax Exemption CaseSupreme Court of Pennsylvania · 1949
- Philadelphia v. Women's Christian Ass'nSupreme Court of Pennsylvania · 1889
- PICPA Foundation for Education & Research v. CommonwealthCommonwealth Court of Pennsylvania · 1991
- Pocono Pines Assembly v. Monroe CountySuperior Court of Pennsylvania · 1905
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