City of Philadelphia v. Penna. Hospital

Citations

• 134 Pa. 171
• 19 A. 490
• 1890 Pa. LEXIS 682

Syllabus

<p>[To be reported.]</p> <p>1. While there are decisions which hold that a state may by contract divest itself of the right of taxation as to a particular subject, it is an improvident and dangerous exercise of power, and the intention thus to grant an irrevocable exemption from the imposition of taxes ought never to be evidenced by mere implication, but should be expressed in the clearest manner.</p> <p>2. When, by statutory provision, the property of an existing charitable corporation is exempted from taxation so long as it shall be used for the purposes of the charity, “ any law to the contrary notwithstanding,” the clause quoted cannot be held to apply to subsequent legislation, hut indicates simply that the intention expressed is not to be interfered with by other laws then in existence.</p> <p>8, At all events, such a grant of exemption cannot bind the state, so as to prevent the subsequent imposition of taxation, unless made for a consideration; and, neither the fact that the property exempted is applied to charitable uses, in relief of the publie, nor the fact that, subsequent to the statute, contributors have made large gifts to the charity, will furnish such consideration.</p>