Mattern v. Canevin

Citations

• 213 Pa. 588
• 63 A. 131
• 1906 Pa. LEXIS 539

Syllabus

<p>Taxation — Exemption from taxation — Mortgage held for religious or charitable purposes — Mortgage not bearing interest — Act of June 8, 1891, P. L. 229.</p> <p>It is the settled custom and policy of Pennsylvania to abstain from the taxation of property held for charitable and religious purposes. Such taxation will not be presumed to have been intended by the legislature in the absence of express language clearly showing such intention.</p> <p>A mortgage taken to secure the purchase money of a church building and held for religious and charitable purposes is not subject to the tax imposed by the Act of June 8, 1891, P. L. 229.</p> <p>It seems that a mortgage is not exempt from the tax imposed by the Act of June 8, 1891, P. L. 229, because it does not bear interest.</p>