Broad Street

Citations

• 165 Pa. 475
• 30 A. 1007
• 1895 Pa. LEXIS 1028

Syllabus

<p>Taxation—Exemption — Charity— Municipal assessments — Benefits — Paving street—Estoppel—Constitution.</p> <p>The exemption from taxation of places of public worship authorized by art. 9, § 1, of the constitution of 1874, does not extend to a municipal charge or assessment against a church for paving a street.' '</p> <p>The constitutional exemption relates to taxes proper, ‘or general public contributions, levied and collected by the state or by its authorized municipal agencies for general governmental purposes, as distinguished from peculiar forms of taxation or special assessments imposed upon property, within limited areas, for the payment of local improvements therein, by which the property assessed is specially and peculiarly benefited and enhanced in value to an amount at least equal to the assessment. By Mr. Ohiee Justice Sterrett.</p> <p>It seems that where a church joins in the petition for the paving of a street, and the frontage owned by the church was necessary to make up the required majority in interest and number of abutting ownqrs, and the paving was done in accordance with the prayer of the petition, the church is estopped from setting up a claim of exemption under the constitution and acts of assembly.</p>