Kenyon College v. Schnebly

Citations

• 21 Ohio C.C. Dec. 150

Syllabus

<p>COLLEGES — TAXATION.</p> <p>1. Statutory Exemption from Taxation not Limited to College Property Ex- . clusively Used for Educational Purposes.</p> <p>Section 2732 Rev. Stat., exempting from taxation “all colleges, public academies, all buildings connected with the same and all lands connected with public institutions of learning, not used with a view to profit,” is not limited to such buildings and property as may be used exclusively for literary and educational purposes but includes all property with reasonable certainty, used in furthering or, carrying- out the necessary objects and purposes of such institutions. Hence, college property consisting of residences occupied rent free by the president, professors and head janitor thereof, though not used exclusively for educational or literary purposes, are exempt from taxation under Sec. 2732 Rev. Stat.</p> <p>3. Preparatory School Property not Taxable.</p> <p>A contract by which certain persons were to take charge of and conduct a grammar school and preparatory department for a college and pay the college a stipulated sum yearly, and encourage students subsequently to attend the college, the college also applying part of the money received from such students for improvements, etc.', on the property, is not a contract with a view to profit on the part of the college within the meaning of Sec. 2732 Rev. Stat. and such property is not taxable.</p> <p>S. Lands Used, with a View to Profit not Exempted.</p> <p>Vacant'and other unproductive lands of a college are within the provisions of Sec. 2732 Rev. Stat., exempting “all lands connected with public institutions of learning, not used with a view to profit;” but lands used and rented for agricultural and pasturing purposes and a water pumping station, supplying water to buildings and residences of college professors and vending the same to citizens of the town where located, being for revenue are subject to taxation.</p> <p>[Syllabus approved by the court.]</p>