City of Petersburg v. Petersburg Benevolent Mechanics Ass'n

Citations

• 78 Va. 431
• 1884 Va. LEXIS 19

Syllabus

<p>1. Constitutionality of Statutes—Exemption from taxation—Strict construction.—Code 1873, chapter 33, section 14, and the acts amendatory thereof, exempting from taxation property owned by benevolent associations, is valid under article tenth, section three of the State constitution. The power of the legislature to exempt from taxation is absolute ; but taxation is the rule—exemption the exception, and the intent of the legislature to exempt must be clear.</p> <p>2. Idem—Idem—Proceeds.—The grant of power to exempt from taxation all property used for benevolent purposes, carries with it the power to exempt property the proceeds whereof is used for those purposes.</p> <p>3. Charitable Purposes.—Where the revenues of an association are applied wholly to paying its current expenses, the assistance of its indigent members, and the families of such as have died in need, these are charitable purposes, and it is not essential that they shall be universal.</p> <p>4. Construction of Statutes.—When by Acts 1876-7, chapter 301, section 15, the legislature to the proviso contained in Acts 1874-5, chapter 206, section 15, added the words “but where a part of such proceeds are used for charitable or school purposes, then to that extent the said property shall be exempt from taxation,” it intended to include property of such associations used for “any private purpose or for profit,” and to exempt such property to the extent its proceeds are used for such purposes.</p>