YALE MAY BE TAXED.
[Continued from first page. |
clude any provision for recreation, like
cymnasiums, nor boarding houses and
dormitories for students. It does include
libraries and buildings used for labora-
tories and recitation rooms, which are in
use in the course of the usual instruction
and study of the students. :
The public acts of 1895, page 700, provide
as follows: “The funds and estate which
have been, or may be given, or provided
by the state, or given by any person or
persons to the President or Fellows of
Yale College, etc., shall, with the income
thereof, remain exempt from taxation ;
provided, however, that neither of said
corporations shall ever hold ini this sta'te
real estate free from taxation, affording
an annual income of more than $6,000.”’ It
is certain that the General Assembly has
not declared that the corporation should
be exempt from taxation upon every sep-
arate piece of property which did not it-
self afford an income of more than: $6,000,
and I am of the opinion that the Legisla-
ture did not so intend. The act can be
read, and the intention of the General
Assembly undoubtedly was, that the cor-
poration should hold free from taxation
real esttate consisting of one or more
separate tracts, which in the aggregaite’,
yield an income nit ‘to exceed $6,000.
I am, therefore, of the opinion that real
estate of the corporation, for the pur-
poses of taxation, should be divided in
three parts.
1. 'The buildings) and parts of buildings
with the Yand on which such buildings
are situated, which are exclusively occu-
pied as colleges, are not taxable.
Such a part of the remainder of the
real estate and buildings of the corpora-
tion, which yield a yearly income up to
pc are also exempt anid should not be
laxed. oa
3. All the rest and remainder of said
corporation’s real estatie, consisting of
lands, buildings, dormitories, gymnasi-
ums, restaurants, ete., should be as-
sessed and taxed.
This seems to indicate that taxes
Should be levied on all the dormitories,
including Vanderbilt, Welch, Law-
rance, Farnam, Durfee, White, Berke-
ley, South Middle, Lyceum, and Pier-
scn, also the Gymnasium and Univer-
sity Dining Hall, and on all real es-
tate bringing in over $6,000 in the ag-
gregate. The necessity of paying such
a tax as this yearly would cause a se-
rious drain on the University’s re-
sources.
A LEGAL OPINION.
In regard to the possibility of this
opinion of Mr. Goodhart’s being put in-
to practice, a prominent New Haven
lawyer said as follows: ‘For nearly
two hundred years, the policy of the
State has been to exempt from tax-
ation Yale’s buildings, including gym-
nasiums, dormitories and other struc-
tures incident to a college. There is
no new statute requiring interpreta-
tion, and the old ones, which include
the State policy of exemption, will be,
I am confident, so interpreted as to
protect Yale.’
A precedent, dealing directly with
the dormitory and gymnasium ques-
tion, is the test case made by the town
of Princeton against Princeton Col-
lege in 1852. That year the Assessors
included in their list the dormitories,
literary society halls, libraries, refec-
tories and even the dwelling houses of
the President and Professors. The
Court decided in this case that all
these items of real estate were in-
cluded under the term “college,’’ and
were hence exempt from taxation.
The words of the Supreme Court were
as follows: “If the term (college) be
not confined to the mere lecture or
recitation room, then it must be so
construed as intended to include ev-
erything necessary.to the proper man-
agement of the institution, according
to the plan or principle in which it
was orizinally founded or by authori-
ty subsequently adopted. The plan of
the trustees was to lodge and board
as well as instruct the students.’’
This dJecision of the Supreme Court
in the Princeton case will undoubted-
ly be of much weight in the discussion
of the question now at issue.
—_—__»49¢—________[.
‘* Sheff” Senior Class Elections,
The Scientific Senior class held a
meeting in North Sheffield Hall last
Monday, at which J. W. Best, ’978.,_
presided. The following committees
were elected: Class Book Committee,
Bredt, A. Barnes, Lamphier and Ches-
ter; Statisticians, Ryman, Colgate and
Belden; Class Book Historians, Beers,
J. J. Miller,’ Cert; Cameron, Wi,
Barnes and J. Shaw, and Class Day
Historians, Cameron, Flinn, Cerf,
Hitchcock and Lamphier.
YAH “ALU MNe
A REMARKABLE COLLECTION.
[Continued on first page. |
guage and literature, ancient law, an-
tiquities, mythology, runes and folk-
lore.. The literature in the narrower
sense, the belles-lettres of Scandinavia
is not represented to any extent, nor
is modern history, i. e., since the lat-
ter part of last century, well repre-
sented.
SOME OF THE FEATURES.
Some of the more valuable features
may be suggested in detail. There
are many Swedish books from the 16th
and 17th centuries and some of them
rare impressions and important in the
history of printing in Sweden; also qa
full set of the publications of the
Swedish early Text Society, Icelandic
literature, ancient and modern, and
books relating to Iceland, its history,
topography, biography, etc., constitute
a very large and valuable _ section,
with many books printed in Iceland,
some of which are early and rare im-
pressions. The ecclesiastical history
of the Scandinavian lands is as might
be expected, very fully represented.
Under this head a considerable special
collection is that of editions of the
Revelations of Saint Birgitta and of
studies relative thereto. Here are not
a few works, rare and valued by col-
lectors. Among the many editions of,
and works on ancient law are some
rarities. Numerous are the books of
travel and exploration in Scandinavia,
the Arctic regions, Greenland, Nova
Zembla, Spitzbergen.
The main body of this portion of
Count Riant’s library is of course
works on the history, geography, and
biography of Scandinavia, of each
Seandinavian country, of its provinces
and cities, and of the territories about
the Baltic, that once were Scandina-
vian. The history of Sweden is most
fully represented; much relates to the
Thirty Years’ war. There are not a
few works on Scandinavian colonies,
among which are the early Swedish
settlements in this country and rela-
ting thereto, some very valuable rari-
ties. ;
Of small special groups may be men-
ticned those on Queen Christina, Stru-
ensee, Schleswig-Holstein. There are
many costly illustrated works on ar-
chaeology, numismatics, architecture,
art, costumes. No less than fifty
numbers of manuscripts constitute a
highly interesting and valuable group:
among these are Icelandic sagas, laws,
biographies and treatises on various
subjects, also in Swedish, German,
French, Dutch, etc., histories, chroni-
cles, diplomatic papers and _ corres-
pondence.
One is tempted to go on indefinitely
in specifying the great values of this
remarkable collection, to the donor of
which the hearty thanks of every
friend of our University, are due.
WHAT IT SUGGESTS.
I trust it will not seem ungracious
for me to add, that if some similar
additions could be made relating to
the belles-lettres and literary history
of the Scandinavian countries, espec-
ially in later times and the present,
our library would then have a collec-
tion of books concerning these lands
unequalled I suppose, in this country.
Will not this need appeal irresistibly
to some of the Scandinavian friends
of Yale University, which now hag
many Scandinavian foster-sons?
ARTHUR H. PALMER.
————__++o—____
New Haven Symphony Orches-
tra,
The guarantee fund established last
year to insure a series of concerts by
the New Haven Symphony Orchestra,
has been renewed for the coming sea-
<on and a list of guarantors is supplied.
The advantages of a permanent orches-
tra in New Haven are obvious and
many. The need of music is felt by al-
most every one, and an opportunity
to hear music in its highest forms is
thus offered. _ This year the orchestra is
larger and more efficient than before,
ard will be directed as formerly by
Horatio W. Parker, Batttell Professor
of the Theory of Music at Yale. The
concerts are to be given in the College
Street Music Hall on Thursday after-
noons. The date of the first concert is
December 3.
VW Hew LY
Manhattan Trust Company
CAPITAL, $1,000,000.
Corner of Wall and Nassau Streets.
A Legal Depository for Court and Trust
Funds and General Deposits.
Liberal Rates of Interest paid on Balances.
John I. Waterbury, President.
John Kean, Amos T. French, Vice-Presidents.
Chas. H. Smith, See’y. W. Pierson Hamilton, Treas.
Thomas L. Greene, Auditor.
DIRECTORS, 1896:
August Belmont. John Kean, Jr.
H. W. Cannon. John Howard Latham.
A.J. Cassatt. John G. Moore.
R. J.C E. D. Randolph.
. Cross.
Rudulph Elis.
Amos T. French.
John N. A. Griswold.
W. Pierson Hamilton.
H. L.’ Higginson.
James O. Sheldon.
Samuel Thomas.
Edward Tuck.
John I. Waterbury.
R. T. Wilson.
HOME
Life Insurance Company
OF NEW YORK.
GEO. E. IDE, President.
Wm. M. St. Joun, Vice President.
Evias W, Guapwin, Secretary.
Wm. A. MARSHALL, Actuary.
F. W. Cuaptin, Med. Director.
EUCENE A. CALLAHAN,
General Agent
STATE OF CONNECTICUT.
98 Church Street, - - New Haven.
THE
Massachusetts : Mutual
LIFE INSURANCE COMPANY
Springfield, Mass.
Incorporated 1851.
JOHN A, HALL, Pres. H, M, PHILLIPS, Sec,
Guaranteed Paid-Up and Cash Surrender
Values Endorsed on every Policy,
Send your name, date of birth and address
to the Company’s office, and there will be
shown you a specimen policy with the paid-
up and cash surrender values which would
appear in a policy issued at your age.
All Policies protected by the
Massachusetts Non-Forfeiture Law.
New York University
Law School.
Day and Evening Sessions. Confers LL.B.;
also (for graduate courses) LL.M.
Tuition $100. No incidental fee.
Address for catalogue: Registrar, Univer-
sity, Washington Square, New York City.
SCHOOLS.
DWIGHT SCHOOL.
(Academic Dep't of New York Preparatory School.)
h Year. Graduates have been admitted
with high credit to all the leading colleges,
including YALE COLLEGE and SHEFFIELD.
Eleven instructors. ie mesdag bagat Gymunasi-
. For catalogue, address,
ee Principal, ARTHUR WILLIAMS (Yale),
1479-1485 BROADWAY.
Berkeley School *::#s.
West 44th St,
New York.
For quality of work in preparation of students for
deitere. atten ton is invited to the record of BERKELEY
ScHooL graduates upon the Yale University and Shef-
field entrance examinations, and their subsequent
standing in college.
Joun S. WurteE, LL.D., Head Master.
J. CLARK READ, A.M., Registrar.
DRISLER SCHOOL,
No. 9 East 49th St., New York City.
FRANK DRISLER, A.M,, Principal.
A select school for a limited number of
pupils. Resident pupils received.
THE CUTLER SCHOOL,
No, 20 East 50th St., New York City,
Over one hundred and eighty pupils have
been prepared for College and Scientific Schools
since 1876, and most of these have entered
YALE, HARVARD, COLUMBIA Or PRINCETON.
THE CONDON SCHOOL,
741 & 743 Fifth Ave. New York City,
Between 57th and 58th Streets.
Graduates of this school are now pursuing
their higher education at COLUMBIA, CORNELL,
HARVARD, PRINCETON, UNIVERSITY OF PENN-
SYLVANIA, POLYTECHNIC OF TROY, YALE, and
at other Colleges.
HARVARD SCHOOL,
568 Fifth Ave., New York.
Fall Term opens October Ist, 1596.
This School has sent seventy-five boys to
Yale, Harvard, Columbia and Princeton dur-
ing the past six years.
W. FREELAND, W. C. READIO,
Vice-Prin.
THE BARNARD SCHOOL
117 and 119 West 125th S&t.
Thorough preparation for College.
Wm. LIVINGSTON HAZEN, B.A., LL.B., Headmaster
THEODORE EDWARD LYON, B.S., Associate Headmaster
WM. SIDNEY STEVENS, M.A., . ‘ Registrar
COLUMBIA INSTITUTE,
270 West 72d St., corner West End Av., re-opens
Sept. 30. Collegiate, preparatory, primary
depts., optional military drill, gymnasium,
playground; five boarding pupils received;
catalogues.
EDWIN FOWLER, M.D., A.B., Principal.
Chapin Collegiate School
721 MADISON AVE., NEw YORK CIty.
Preparatory to Yale and other Colleges.
English, Classical and Primary Departments.
Tith year begins September 28rd, 1896, _
HENRY BARTON CHAPIN, D.D., Ph.D. (Yale),
Principal.
COLUMBIA GRAMMAR SCHOOL
34 and 36 East 51st St., New York City.
133D YEAR,
Boys thoroughly prepared for all depart-
ments of University work.
Primary classes, Gymnasium, Laboratories.
B. H. CAMPBELL, A.M., Headmaster.
‘‘The Leading Fire Insurance Company of America.”?
AL ZINWSS®
Aa ig IANS =
Ei PAY Sey kes .
Ss
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WM. B. CLARK, President.
W. H. KING, Secretary.
WESTERN BRANCH,
413 Vine Street, Cincinnati, O
NORTHWESTERN BRANCH,
Omaha, Neb.
PACIFIC BRANCH,
INLAND MARINE DEPARTMENT,
San Francisco, Cal.
Incorporated 1819. Charter Perpetual.
Cash Capital, $4,000,000.00
Cash Assets, 11,055,513.88
Total Liabilities, 3,642,651.78
Net Surplus, 3,412,862.10
Losses Paid in 77 Yrs., 77,313,153.68
JAS. F. DUDLEY, Vice-Pres.
E. O. WEEKS, Ass’t Sec’y.
F. C. BENNETT, General Agent.
N. E. KEELER, Ass’t General Agent.
WM. H. WYMAN, General Agent.
W. P. HARFORD, Ass’t General Agent.
GEO. C. BOARDMAN,
GEO. W. SPENCER, | General Agents.
CHICAGO, ILLS., 172 LaSalle Street.
NEW YORK, 52 William Street.
