Phila. v. Jewish Hospital Ass'n

Citations

• 148 Pa. 454
• 23 A. 1135
• 1892 Pa. LEXIS 1001

Syllabus

<p>[Marked to be reported.]</p> <p>irities — Exemption from taxation — Repeal of special act.</p> <p>The effect of the act of April 8, 1873, P. L. 64, is to repeal the exemption from taxation conferred by special act upon real estate of religious, charitable and educational institutions, chartered subsequent to the constitutional amendment of 1857.</p> <p>Charities — Taxation—Exemption—Property not in active use — Act of May 14, 1874.</p> <p>Under the act of May 14, 1874, P. L. 158, only such property of a charitable institution is exempt from taxation as is “ annexed to and necessary for the enjoyment and occupancy ” of the charitable institution.</p> <p>A building which was originally erected and employed as a hospital, but of which such use had been discontinued for almost twenty years, the association having removed to another location, is not entitled to exemption as a charity. To entitle it to consideration as a hospital, it is essential that it be devoted to the purposes for which hospitals are used.</p>