Woman's Home Missionary Society v. Taylor

Citations

• 173 Pa. 456
• 34 A. 42
• 1896 Pa. LEXIS 730

Syllabus

<p>Taxation — Exemption—•Purely public charity — Home for deaconesses.</p> <p>A home for deaconesses belonging to the Woman’s Home Missionary Society of the Philadelphia Conference of the Methodist Episcopal Church is a purely public charity, and it is exempt from taxation where it appears that the building is used as a residence for the deaconesses who receive, store and distribute, without- compensation to themselves, food, clothing and money to the needy poor; give free instruction to children; maintain a public library and a lunch room, where they sell light meals to poor working girls at a rate less than the cost of furnishing them, and conduct daily public worship of a nonsectarian character; and where it also appears that the whole building is used for a public charity, and that no part of it is rented out for revenue.</p> <p>Practice, 8. 0. — Assignments of error — Exceptions.</p> <p>■ An assignment of error that the court “ erred in dismissing respondents’ exceptions ” to a report of a referee, without quoting the exceptions violates Rule XH., which requires that “ each error relied on must be specified particularly and by itself.”</p>