Mount Oliver Borough v. First German Evangelical Lutheran St. Paul's Congregation

Citations

• 51 Pa. Super. 343
• 1912 Pa. Super. LEXIS 224

Syllabus

<p>Municipal liens — Cemeteries—Exemption—Act of June 4, 1901, sec. 5, P. L. 864-</p> <p>A cemetery is not within the provisions of sec. 5 of the Act of June 4, 1901, P. L. 364, which exempts from tax and municipal claims “places of burial not used or held for private or corporate profit,” when the cemetery is owned by an incorporated church congregation, which sells lots to its members and nonmembers and places the proceeds in its own treasury and uses them for church purposes; and this is the case although it appears that the church was still indebted for a considerable portion of the purchase money of the land and for the cost of improving it for burial purposes and there was evidence of an intention to purchase the land not as an investment, but only and solely as a place of burial.</p>