County of Northampton v. Lafayette College

Citations

• 128 Pa. 132
• 18 A. 516
• 1889 Pa. LEXIS 776

Syllabus

<p>1. Buildings owned by an incorporated college, located on the college grounds, and occupied as residences by persons employed in carrying on the proper work of the institution, such as instructors, the secretary of the president, or a gardener having charge of the property, are embraced in the exemption from taxation granted to. colleges by the act of May 14, 1874, P. L. 158.</p> <p>2. An incorporated college whose charter provides that persons of every religious denomination shall be eligible as trustees; that no person shall be refused admission into its faculty or classes, or denied participation in any of its privileges or advantages, on account of religious belief; and that it shall he subject to visitation by the state, is a public iustitutiou in the broadest sense of the word.</p> <p>3. Such an institution, if founded, endowed and substantially maintained by charity, is a purely public charity, and as such within the protection of the act of 1874, granting exemption from taxation, notwithstanding that a small portion of its annual expenses may he paid by tuition fees received from its students: Thiel College v. Mercer County, 101 Pa. 530, and Institute of Science v. Delaware County, 94 • Pa. 163, distinguished.</p>