Contributors to the Pennsylvania Hospital v. County of Delaware

Citations

• 169 Pa. 305
• 32 A. 456
• 1895 Pa. LEXIS 1094

Syllabus

<p>Taxation— Charitable institutions — ExemptionUse of property.</p> <p>Property which is not used directly for the purposes, and in the operation of a charity, but for profit, is not exempt from taxation; and the devotion of the profit to the support of the charity will not alter this rule.</p> <p>But property which is used directly for the purposes and in the operation of the charity is exempt, though it may also be used in a manner to yield some return and thereby reduce the expenses.</p> <p>Where a charitable institution acquires property not directly connected with the original plant and uses such property directly for the purposes and in the'operation of the charity, it is a part of the plant and is exempt from taxation, although it may be used in a manner to yield some return and thereby reduce the expenses.</p> <p>If such properly is regularly and permanently devoted to that purpose, though from its nature its enjoyment is oniy practicable during a portion of each year, it is exempt, because it is the character of the use, and not the amount of it, that determines the title to exemption.</p>