Christian Ass'n v. City of Philadelphia

Citations

• 75 Pa. Super. 516
• 1921 Pa. Super. LEXIS 51

Syllabus

<p>Taxation — Ghai'ita'ble institutions — Exemptions—Acts of May 14,1874, P- L. 158; May 29,1901, P. L. 819; March 24, 1909, P. L. 54; June 18,1911, P. L. 898.</p> <p>Property of a charitable institution which is not used directly for the purpose and in the operation of the charity, but for profit, is not exempt from taxation and the devotion of the profit to the support of the charity will not alter the result. The property which is used directly for the purpose and in the operation of the charity is exempt, although it may also be used in a manner to bring some return and thereby reduce expenses.</p> <p>A bill in equity to restrain the collection of a tax on the ground that the property in question is devoted to charitable uses, and is therefore exempt, is properly dismissed, where it is shown that some portion of the premises is taxable. If any portion of the property is taxable the bill in equity must be dismissed. Whether the portions exempt and taxable have been correctly determined is a question which cannot be raised in an equity proceeding. Any complaint on that score can only be heard on appeal from the decision of the Board of Revision of Taxes.</p>