Summary
In Chandler v. Executive Committee on Education, 165 Miss. 690, 146 So. 597, the court held that a religious society's land used in connection with a college was not taxable merely because platted and subdivided into lots for future sale, and affirmed a decree of the chancery court perpetually restraining a sale for taxes.
Summary of this case from Memphis Natural Gas Co. v. GullyOpinion
No. 30481.
March 6, 1933.
TAXATION.
Religious society's land used in connection with college held not taxable merely because platted and subdivided into lots for future sale ( Code 1930, sections 3108, 4169).
Code 1930, section 4169, provides, in part, that religious society may hold buildings used by college for college purposes, together with reasonable quanity of land in connection therewith, and section 3108 exempts from taxation property belonging to any religious society and used exclusively for such society, and property belonging to any college used for educational purposes.
Appeal from chancery court of Hinds county. HON. V.J. STRICKER, Chancellor.
W.E. Morse, of Jackson, for appellant.
The language of the statute under section 3108, Code of 1930, which states that such lands in order to be exempt must be used directly and exclusively for such purpose, would automatically place this land which was subdivided for the purpose of sale, upon the land roll.
The general rule of construction with references to exemption is that such exemption shall never be presumed, and the burden is on the one claiming such exemption to establish clearly its rights thereto.
Barnes v. Jones, 103 So. 773, 139 Miss. 675; New Standard Club v. McRaven, 71 So. 289, 111 Miss. 92; Curry Finch Brick Lbr. Co. v. Miller, 86 So. 579, 123 Miss. 850; Adams County v. National Box Co., 88 So. 168, 125 Miss. 598.
Uncultivated lands owned by a charitable organization from which a few loads of wood only were taken, is not exempt from taxation.
Smith v. Myatt, 111 So. 590, 146 Miss. 388.
A home for nurses maintained by the hospital, where the nurses lived while not on duty, and which was situated on a separate lot from that on which the hospital was located is not used exclusively for the purpose of the hospital within the meaning of section 4251 of the Code of 1906.
Johnson v. Miss. Baptist Hospital, 106 So. 1.
The following cases illustrate uses which prevent exemption from applying.
Ridgely Lodge No. 23 I.O.O.F. v. Redus, 29 So. 163, 78 Miss. 325; Senter v. Tupelo, 110 So. 372, 136 Miss. 269; Millsaps College v. City of Jackson, 111 So. 574, 136 Miss. 795; Enochs v. City of Jackson, 109 So. 864, 144 Miss. 360; Gunter v. City of Jackson, 94 So. 844, 130 Miss. 637.
This land, being the only land which was taxed by the city of Jackson, is not used exclusively for school purposes.
Robertson Campbell, of Jackson, for appellee.
The property involved was used exclusively for the purpose of the college is exempt from taxation.
Par. D. and E., sec. 3108, Miss. Code of 1930; City of Jackson v. Preston, 92 Miss. 366, 47 So. 547, 21 L.R.A. (N.S.) 164; Board of Supervisors of Harrison County v. Gulf Coast Military Academy, 126 Miss. 729, 89 So. 617; Adams County v. Catholic Diocese of Natchez, 110 Miss. 89, 71 So. 17.
The appellee sued out an injunction to restrain the appellant from selling real property owned by it for taxes claimed to be due thereon to the city of Jackson. The case was tried on bill, answer, and proof, and a preliminary injunction, restraining the sale of the land, was made perpetual.
The appellee, a religious society, owns and operates a college for girls within the limits of the city of Jackson, known and designated as Belhaven College. The college grounds consist of about seventy-five acres, all of which are used by the college in connection with and for its necessary purposes. A city street was surveyed and located through a portion of this land some time ago, but was not opened for travel until two or three years ago. The appellee then decided that it would like to sell a small portion of this land, and, in order so to do, it platted and subdivided it into city lots, placing gravel on the streets thereof, and putting down curbing and gutters therefor. It has so far been unable to sell any of these lots, and has continued to use them in connection with the college, in the same way and for the purposes as it had theretofore done. The city assessor, conceiving the lots to be subject to taxation, assessed them therefor, without the knowledge of the appellee, and the taxes thereon not being paid, was proceeding to sell them therefor when this injunction was sued out.
Section 4169, Code of 1930, provides that: "Any religious society, ecclesiastical body . . . may hold and own, at any one place, the following real property, but no other, viz." Among the enumerated properties are: "All buildings used by a school, college or a seminary of learning contiguous to and/or a part of the college or seminary plant, for administration, class rooms, laboratories, observatories, dormitories, and for housing the faculty and students thereof, together with a reasonable quantity of land in connection therewith."
Section 3108 of the Code exempts from taxation, "all property, real or personal, belonging to any religious society or ecclesiastical body and/or any congregation thereof or to any charitable society, and used exclusively for such society and not for profit, not exceeding however the amount of land which such religious society may own, as provided in the chapter on corporations. All property, real or personal, belonging to any college or institution for the education of youths, used directly and exclusively for such purpose, provided that no such college or institution for education of youth shall have exempt from taxation more than six hundred and forty acres of land."
The only error said by counsel for the appellant to appear in the decree is that the court erred in holding the land to be exempt from taxation, and the only reason for which it is said not to be exempt is, that it has been platted and subdivided into lots for the purpose of future sale.
There can be no merit in this contention. It is the use to which land owned by religious societies and colleges is put, and not the use or disposition which they intend to make of it in the future, that determines its liability vel non for taxes under section 3108 of the Code. Enochs v. City of Jackson, 144 Miss. 360, 109 So. 864; Smith v. Myatt, 146 Miss. 388, 111 So. 590.
Affirmed.