Phila. v. Masonic Home

Citations

• 160 Pa. 572
• 28 A. 954
• 1894 Pa. LEXIS 850

Syllabus

<p>Taxation — Exemption—Masonic Home — Charily.</p> <p>A charity is a gift to promote the welfare of others.</p> <p>A charity is not a “ purely public charity” which excludes from its benefits any person because he has not a particular relation to some society, church or other organization.</p> <p>It seems that so long as the classification is determined by some distinction which involuntarily affects or may affect any of the whole people, although only a small number may be benefited, it is public.</p> <p>Ahorne limited to indigent, afflicted and aged Freemasons, although supported by voluntary contributions, without charge to the beneficiaries, and with no profit cither to the corporation or its officers, is not a “ purely public charity,” exempt from taxation within the meaning of the constitution, sec. 1, art. 9, and the act of May 14, 1874, P. L. 158.</p> <p>Tax exemptions — Statutes—Repeal—Act of May 14, 1874.</p> <p>The act of May 14, 1874, P. L. 158, in connection with the constitution of 1874, repeals all tax exemptions enacted after the constitutional amendment of 1857</p>