Legal Opinion

Centennial & Memorial Ass'n of Valley Forge

Supreme Court of Pennsylvania

Decided February 26, 1912No. Appeal, No. 314PublishedCited by 22 opinions

Appeal, No. 314, Jan. T., 1911, by Henry J. Stager and Henry J. Stager, Trustee, from order of C. P. Montgomery Co., June T., 1910, No. 32, dismissing exceptions to auditor’s report In the Matter of the Audit of the Account of the Centennial & Memorial Association of Valley Forge. Exceptions to report of W. F. Dannehower, Esq., auditor. The opinion of the Supreme Court states the case. Error assigned was order dismissing exceptions to auditor’s report.

1Opinion of the Court

Opinion by

Mr. Justice Moschzisker,

The Centennial and Memorial Association of Valley Forge having been formally dissolved, the question is raised as to the proper distribution of its assets; and this depends upon whether or not the association was a public charity. The fund consists of moneys in the treasury of the corporation paid into Court after its dissolution.. The association was a corporation of the first class created by a decree of the Court of Common Pleas of Montgomery county, July 5, 1878, under the .act of April 29, 1874, P..L. 73, the charter purpose .being, “To purchase, improve…

2Cases cited5 opinions

  1. Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
  2. Fire Insurance Patrol v. BoydSupreme Court of Pennsylvania · 1888
  3. Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
  4. Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
  5. Neiler & Warren v. KelleySupreme Court of Pennsylvania · 1871

3Cited by22 opinions

  1. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  2. Los Angeles County Pioneer Society v. Historical SocietyCalifornia Supreme Court · 1953
  3. Richards v. WilsonIndiana Supreme Court · 1916
  4. Taylor v. HoagSupreme Court of Pennsylvania · 1922
  5. Wemme v. First Church of ChristOregon Supreme Court · 1924

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