Votume VI. No. 14
THE TAXATION OF YALE.
A Lawyer’s Review of the Case—The
Word ** College®’ Broadly Con-=
strued by the Courts,
On the attempt of the town of New
Haven to tax a large part of Yale proper-
ty hitherto exempted, a lawyer of New
Haven of high standing, who is not re-
tained in the case, has supplied the
Weekly with a discussion of the law,
The opinion follows:—
‘“The attempt to tax property of
Yale University heretofore exempted
from taxation must find its justification,
if at all, in Section 3820 of the General
Statutes of Connecticut, Revision of
1888, and in Chapter 336 of the Public
Acts of 1895. These are the only ex-
pressions of the Legislature bearing
upon the subject of exemption from
taxation.
“The question then, is: How liberal
is the language of the statutes to be
construed? Section 3820 reads sub-
stantially as follows: ‘The following
property shall be exempt from taxation:
buildings or portions of buildings ex-
clusively occupied as colleges, not in-
cluding any real estate of any education -
al corporation and any real estate which
is leased or used for other purposes than
the specific purposes of such corpora-
tion.’ This section, therefore, clearly
looks to the exemption from taxation
of land and buildings thereon exclusive-
ly occupied as colleges. What does the
word ‘colleges’ mean in this connec-
tion? While the courts throughout the
various States are not wholly in har-
mony as to the construction of a word
like this under similar circumstances,
yet the great weight of authority favors
a wide and liberal meaning. Thus, in
Massachusetts and in Kansas, meadow
or farming land, the products of which
were devoted to the use of college
students in their boarding houses, has
been held exempt from taxation as be-
ing a part of the college property. The
New Jersey case to a similar effect has
already been cited in the WEEKLY. The
Pennsylvania Court, in an action in-
volving taxation of Lafayette College,
and the Vermont Court in a recent case,
held that college dormitories, students’
boarding houses, professors’ residences
and students’ club houses are exempt.
‘From this brief examination of the
authorities it would seem that the word.
‘colleges’ means not only the build-
ings actually used for recitation, lecture
rooms and religious exercises, but also
includes whatever is necessary in the
way of buildings to make up what is
termed a college in the sense in which
that word is popularly used. It is cer-
tain that the colleges of the English
universities contemplate primarily the
dormitories, the halls and the kitchens.
as wellas the chapels. In fact, in such
institutions the lecture rooms play a
comparatively unimportant part. As
was said in the case of Washburn Col-
lege vs. Shawnee Co., 8 Kansas, 344, the
use to which the property is put, not
the ownership, isthetest by which to de-
termine whether itisexempt. Itis there-
fore fairto infer thatall property owned
by Yale University and eccupied by it in
NEW HAVEN, CONN., THURSDAY, JANUARY 14, 1897.
the exercise of its chartered powers as
an educational institution, is exempt
from taxation under Section 3820,
‘<The Town Counsel’s opinion, referred
toinaformer number of the ‘ WEEKLY,’
seems to limit too closely the proper
conception of a college. The opinion
says: ‘A college is a literary institu-
tion. or an institution for the purpose of
studying and learning. It is a society
of schools incorporated for the purpose
of study and instruction. It is not and
does not include any provision for recre-
ation, like gymnasiums, boarding houses
and dormitories for students.’ Upon
this point the Town Counsel seems to be
in conflict with most of the courts who
have had occasion to decide the ques-
tion.
‘‘*Chapter 336 of the Public Acts of
1895 is merely Section 3822 of the Gene-
ral Statutes, revision of 1888, so amen-
ded as to include the Board of Trustees
of the Sheffield Scientific School where
that corporation was not before in-
cluded. The object of this amendment
was probably to limit the exemptions in
favor of the Sheffield Scientific School,
as interpreted by the court in the case
of the Town of New Haven vs. The
Sheffield Scientific School, 59 Conn., 163. —
This decision held, that under its spe- -
cial charter, the Sheffield Scientific
School was exempted from taxation not
only upon all property used and occu-
pied by it, but also upon all property
educational purposes. Under Chapter
336 this latter exemption is taken away
and the Scientific School now stands
on the same plane as does Yale
College; that is, it is exempted from
paying taxes upon such property only
as is actually used and occupied by it in
the exercise of its chartered powers.
Chapter 336, then, as applied to Yale,
enlarges the exemptions given under
Section 3820, in the respect that while
Section 3820 exempts only real estate
actually occupied by the college, Chap-
ter 386 provides that the funds and
estate owned, used and invested by
Yale shall, with the income thereof, re-
main exempt from taxation.
‘The evident purpose of the proviso
that Yale shall never hold in this State
real estate free from taxation affording
an annual income of more than $6,000,
is that the College shail not own prop-
erty devoted to uses other than college
uses, the income of which shall exceed
$6,000. This prevents the University
from acquiring large quantities of real
estate which, being exempt from taxa-
tion, would be a source of oppression to
the taxpayers of a town where such es-
tate is located. :
‘*This is the only construction of the
statutes which makes them consistent
with each other and with the decisions
both in Connecticut and elsewhere. The
reason for this construction is plain, so
it may, with a fair degree of confidence.
be asserted that the Supreme Court will
construe the statutes to that effect.
‘‘If the above construction is correct
it follows that the dormitories, whether ©
on or off the campus, the gymnasium, ©
the old gymnasium while devoted to its
present use, and the Yale Field, when
it shall have been transferred to the
University, all are exempt from taxa-
tion; while on the other hand, the real
estate owned as an investment or rented
puildings on the Campus.
of Assessors include the outside dor-
_ Gross
i ily. to have turned to that class
Price Tren Cents.
for purposes other than those pertain-
ing to the University is taxable, so far
as the income from the same exceed
$6,000.” :
CR NAA Are
The Property Under Contention
The Board of Assessors of New Ha-
ven have completed the list of prop-
erty belonging to Yale University,
which in the opinion of the town at-
torney, J. P. Goodhart, ’85S., is tax-
able. The total amount listed as
lia ble for assessment is $439,782. Fol-
lowing is the property, with valuation,
which was listed by the board of as-
sessors:
Fifteen lots with houses in var-
lous parts of the, clty si 3 a $105,442.00
Observatory property ............ 24,678.00
White and Berkeley Dormitories 147,150.00
PeLer SOD ei Seri. a Sewers 59,741.00
Old GymMAasiim. 2. ec chases: 8,100.09
Undeveloped real estate in var-
ious parts of the city and town. 94,671.00
Total amount liable for assess-
ment $429,782.00
Mr. William W. Farnam, treasurer
of the University, has filed the fol-
lowing list of property, which in the
opinion of the University’s legal ad-
yisor is liable to taxation:
House and lot, 56 Hillhouse ave.. $19,209.00
House and lot, 158 York street.. 8,000.00
House and lot, 219 York street.... 5,000.00
' Ejouse and lot, 120 College street.. 6,212.00
‘fLouse and lot, 115 Elm street.... 7,615.00
House and lot, 117 Elm street.... 7,200.00
House and lot, 156 Humphrey st. 5,680.0)
—
Total value of taxable property.. $58,916.00
Appended to this list is the follow-
ing statement by Mr. Farnam for the
- College:
the income of which was used by it for ‘
belonging to Yale University liable to
“The above is a list of the real estate
taxation, the remaining realty be-
longing to the University being ex-
empt, as it yields an income of less
than $6,000.”
No attempt has been made to, assess
The Board
mitories, White, Berkeley and Pierson
Hall, which are situated off the old
Campus, simply as a test case. The
“question has arisen several times be-
fore whether Yale. should be exempt
on these outside dormitories, and the
city authorities propose to Settle the
matter now definitely.
—_——_—_+4—___——_-
Sixty-nine and Hartford Alumni
Officers.
The types and other things made
trouble in the report of the election of
officers of the Hartford Alumni Associ-
ation last week. Mr. Gross, the new
president, has the distinction of having
a mistake made about him in the usu-
ally infallible Triennial Catalogue. He
is indexed from the class of 66. He
was graduated in the class of 260;; In
the preparation of the report, the index
was naturally followed.
With the retiring President, Mr. Hol-
combe, andithe incoming President, Mr.
from °69, the reporter seemed
for more officers. He knew that the
vice-president was Freeman ; also that
| fe as H. Freeman ; also that he was a
judge. Judge Henry V. Freeman, °69,
‘ae therefore entered. His only lack
of qualification for the office, a fact
“hastily overlooked, is his residence in
- Chicago.
man who possessed all the quali-
ois for the office and who was
chosen for it was Judge Freeman (Har-
rison Belknap) of Hartford, of the Class
of °62, for indefinite years the able
Judge of Probate of that district, and
for all time, past, present and future, a
Yale enthusiast of large calibre and
high power.
PROMENADE FESTIVITIES,
Details of the Arrangements—Sale of
Boxes to Juniors,
_——
The College event which now es-
sumes the place of predominant inter-
est among undergraduates is the
Junior romenade of the Class of 1898,
Which will take place on Tuesday
evening, January 19. Preparations for
the reception and entertainment of
the “Prom. girl’ are now almost en-
tirely completed, and it is possible to
sive adetailed list of the many
gaieties to which she will be intro-
duced during the first two days of
next week,
PROGRAM FOR PROM. WERK.
The first event in the regular round
of Promenade festivities will be a tea
at “The Hutchinson,’ 22 College
street, on Saturday, January 16, from
4 until 7 o’clock. The patronesses of
the tea, which will be given by mem-
bers of the Scientific Senior class, are
as follows: Mrs. W. W. Farnam of
New Haven, Mrs. J. Purdy Lindsley
of New Haven, Mrs. J. P. C. Foster
of New Haven, Mrs. J. R. Downey of
New York, Mrs. §. S. Spencer. of
Buffalo, Mrs. P. M. Barclay and Mrs.
W. H. Simmons of Toledo, O.,. Mrs.
Louis N. Booth and Mrs. C. D. Tows:
of New York, and Mrs. Edward Clark.
On Saturday night the annual Clois-
ter German will be held at the Clois-
ter, 181 Grove street. The patronesses
will be Mrs. Theodore W. Letton of
Chicago, Mrs. Samuel M. Mills of
West Point, Mrs. C. W. Barnum of
Lyme Rock, Conn., Mrs. C. M. Ches-
ter of Washington, D. C., and Mrs. E.
S. Brewer of Springfield, Mass.
On Monday afternoon the class teas
will be held, the Senior tea in Lyce-
um, and the Junior tea at the resi-
dence of Mrs. W. W. Farnam, Pros-
pect street. It has not yet been de-
cided where the Sophomore tea will
be held.
The patronesses of the Senior tea
will be Mrs. Coffin of New York, Mrs.
Denton of New Haven, Mrs. Garrison
of Colorado Springs, Mrs. Hotchkiss
of New Haven, Mrs. Pinchot of New
York and Mrs. Sage of Albany.
At the same time a tea will be given
at 48 College street, the patronesses
being Mrs. Arthur S. Cheney of New
Haven, Mrs. John V. Hecker of Stam-
ford, Mrs. Henry P. Geib of Stam-
ford, Mrs. Horatio W. Parker of New
Haven and Mrs. Edward Holbrook ot
Stamford, Conn.
The Tabard, 36 Elm street, will give
a tea on Monday afternoon from 4
until 6 o’clock. The patronesses will
be Mrs. M. S. Ayers of Fairview, N.
3., Mrs. Bernhard Reinecke of New
York, Mrs. J. F. Edwards of Brook-
lyn, Mrs. A. N. Hooker of New Brit-
ain, Mrs. E. T. McLaughlin and Mrs.
Henry Sargent of New Haven.
THE GLEE CLUB CONCERT.
The Glee, Banjo and Mandolin Clubs
will give a concert in the Hyperion
‘heater on Monday evening at 8:15
o’clock. The program is as follows:
PART. 1.
4 pe MCaD : WATCN. s9.c0 5 css eh ues pee os Rosey
Banjo Club.
2c UNCA THY THE TGIMBi. 53s Carmen-Yalen
Be OPO) SONG 5.00 Sis teen ees enews Hawley
4.'The Nipper’s Lullaby......:....Andrews
Mr. Butler and Club.
5. Tutti Frutti.
Glee and Banjo Clubs.
PART: Lt.
1. Chinatown March.........0. s0s's 654: EOE CY
Banjo Club.
2, A Little Knot of Blue..........-. Shepard
3. The Nightingale and the Frogs......
a's vio V8 5 458 Ca Wee SATs pepo Rs WEL UGA Ss Hilenberg
Mandolin Club.
(Continued on fifth page.)
