Chapter XXIV. Taxation
329. Purposes, Exempt.—Only church property that is actually used for church or charitable purposes, is exempt from taxation. Property held for its increase or profit is not exempt.[587] Land bought for a church on which no work on the church is yet begun, is not exempt from taxation.[588]
330. Lot Isolated, Not Exempt.—A lot isolated from the other property of the church of a congregation, is not exempt because the congregation intends to build a church thereon in the future, and actually did build a church thereon two years later.[589]
331. Bishop's Residence, Hospital.—Real property the title to which is in the archbishop in fee in accordance with the discipline of the Catholic Church, is not owned by a religious association so as to exempt it from taxation. The records do not show a trust for the diocese nor any other beneficiary. A court will not take [pg 176] judicial notice of the laws of the Catholic Church.[590] But property used as a hospital to care for the sick and wounded of all races and religions indiscriminately, with or without pay according to the ability of the patient, is a benevolent institution engaged in a work of charity, and comes under the law of tax exemption.[591]
332. Parsonage, Rented.—A parsonage owned by a congregation and used only as a residence for the clergyman is not exempt because of some part of it being also used for alleged religious services, to-wit: morning prayers of the children before school, a sewing society, and a meeting place for Sunday-school teachers.[592] However, a house and lot rented and kept by the minister was exempt from taxation.[593]
333. Masonic Order, Charity, Elks.—A charity which is confined exclusively to the members of the Masonic Order and their families or to the widows and children of deceased members or those who are directly or indirectly connected with the society, is not purely a public charity within the provisions of the constitution relating to the [pg 177] exemption of institutions of purely public charity from taxation.[594] And property held by the Elks for entertainment and to promote social intercourse was held not exempt.[595]
334. Supporting Church, Mississippi.—In the early ages of the States several of them had laws for taxing all the property in parishes laid out by the State for the support of Protestant churches. Gradually these laws were eliminated and at the present time there is probably no State excepting Mississippi that uses money for the support of a church. Maine changed her laws in 1821, and other States followed from time to time.[596] While those taxes were collected, no land within the parish was exempt in some States and in others the property of a non-resident was exempt.[597] In New Hampshire and Pennsylvania, a person could not be compelled to pay the taxes to a denomination of which he was not a member.[598]
335. Appropriations, Contracts, Rent.—Under the constitution of the United States, [pg 178] Congress can not make appropriations nor give aid to any denomination. Also, similar provisions are in many of the constitutions of the States. However, many cases arise out of contracts, which border upon these various rules, and in some States the constitutional provision of the State is such that the State Legislature may legislate concerning religions and give certain aid and support thereto. Paying rent to a congregation for a school-room is not an appropriation or aid to a church contrary to the constitution.[599]