Phila. v. Ladies United Aid Society

Citations

• 154 Pa. 12
• 25 A. 1042
• 1893 Pa. LEXIS 831

Syllabus

<p>Taxation — Exemption—Purely public charity — Special verdict.</p> <p>A charitable institution is not exempt from taxation on a vacant lot, where it appears that the lot is separated by a street from the land on which the institution is built, and it does not appear that the lot is necessary to the use of the charity, and the jury finds by special verdict that the institution “is maintained as a charity,” without finding that it is maintained as a “purely public charity.”</p>