Philadelphia v. Women's Christian Ass'n

Citations

• 125 Pa. 572
• 17 A. 475
• 1889 Pa. LEXIS 754

Syllabus

<p>1. To exempt an institution from taxation under § 1, article IX. of the constitution, and § 1, act of May 14, 1874, P. L. 158, it is an essential feature that it be a public charity, free from any element of private or corporate gain.</p> <p>2. When it is free from the latter element, and is an institution'devoted to charily by its act of incorporation, its character as such charity is not destroyed if to some extent it receive a revenue from the recipients of its bounty.</p> <p>3. Miller’s App., 10 W. N. 168; Thiel College v. Mercer Co., 101 Pa. 530; Hunter’s App., 22 W. N. 361; 8. C. 1 Mona. 1; and Donohugh’s App., 86 Pa. 306, explained.</p>