Armstrong Co. v. Kittanning Borough Overseers

Citations

• 2 Monag. 316
• 15 A. 892
• 1888 Pa. LEXIS 810

Syllabus

<p>A farm appurtenant to a poor-house, owned by a borough, but situate in a township, and used and appropriated as a place for the maintenance of the poor of the borough, and supported by taxes collected from the citizens of the borough, is exempt from taxation for county purposes, as an institution of purely public charity, or as public property used for public purposes, under article ix, \\ 1, of the constitution and the Act of May 14, 1874.</p> <p>The character of the property, for exemption purposes, is not affected by the incidental use of the property in receiving paupers from other districts, the proceeds being applied to the maintenance of the paupers on the premises. Nor by the fact that the product of the land and the labor of the paupers on the premises were devo ted to the support and maintenance of the paupers.</p> <p>It is not necessary that a case-stated, in such case, should find specifically that the lands annexed to the poor-house are necessary for the occupancy and enjoyment of the same.</p>