Infants Welfare League Camp, Inc. Tax Assessment Case

Opinion by

Arnold, J.,

This is an appeal from the decree of the court below exempting from local tax assessments the real estate of The Infants Welfare League Camp, Inc. The facts are without dispute, and the whole matter concerns one of statutory construction.

The Infants Welfare League Camp, Inc., a corporation of the state of New York, owns about 200 acres of land in Wayne County, Pennsylvania, on which is erected a summer camp. Under-privileged children from the city of New York are given the benefit of this Camp, and no children of Pennsylvania are sent thereto.

It is conceded that the Camp…