Trustees of New Castle Common v. Megginson

Citations

• 24 Del. 361
• 1 Boyce 361
• 77 A. 565
• 1910 Del. LEXIS 47

Syllabus

<p>1. A gift of land to trustees “for the use of the inhabitants of the town of New Castle,’’ is a charitable trust or use.</p> <p>2. A gift of land to a corporation created for the purpose of administering a trust of a gift of, land “for the use of the inhabitants of the town of New Castle,” is a gift to “a corporation for charitable uses.”</p> <p>3. Gifts to and for a general public use or for lessening the burdens’of Government are charitable trusts; are not within the prohibition of the rule against perpetuties; and are valid and will be enforced and administered by the Court of Chancery.</p> <p>4. The words “charitable uses” include all gifts for a general public use, independent of benevolence, educational or religious purposes.</p> <p>5. The particular uses to which the trust property is in fact put is not material in deciding whether a particular trust is a charitable one.</p> <p>6. Where a statute exempts from taxation property “belonging to any corporation for charitable uses” properly donated to trustees for a. charitable use and afterwards vested in a corporation enacted by special'. Act to administer that particular trust, is property belonging to a corporation for charitable uses and is exempt from taxation.</p> <p>7. Gifts in trust for the support of the public schools for municipal improvements and for gifts to needy persons of a town, are gifts fox-charitable uses.</p>