Philadelphia v. Overseers of Public Schools

Citations

• 170 Pa. 257
• 32 A. 1033
• 1895 Pa. LEXIS 1395

Syllabus

<p>Taxation — Gharity—Exemption from taxation — School.</p> <p>Where a corporation, organized for the establishment and maintenance of a school wherein the children of the rich may be educated at reasonable rates and the children of the poor gratuitously, purchases land and erects buildings thereon, and lets them as an educational venture for a rental equal to one eighth of the gross receipts, to an individual, the corporation paying to him from the charity fund tuition fees for the instruction of the free pupils, and the number of free pupils are only sixteen out of a total of three hundred and fifty-nine pupils, the property of the corporation is not used for the purposes of a purely public charity, and is not exempt from taxation.</p>