Appeal Tax Court v. Regents of the University of Maryland

Bartol, C. J., delivered the opinion of the Court. The petition of the appellees alleges that certain property owned by them has been assessed for taxation under the Act of 1876, ch. 260, which it is alleged is exempted by law from valuation and assessment, and from State and municipal taxation. The property consists of a lot of ground on the north side of Lombard street, between Greene and Paca streets, with the buildings thereon and furniture therein; assessed at the aggregate value of $44,700; and secondly, of a lot of ground, with the buildings thereon and furniture therein, situated on the southwest corner of Lombard and Greene streets, valued in the aggregate at $73,700. The petition alleges that the whole of said last named property, designated as the uMaryland Infirmary,” is used for the purposes of a hospital, where the indigent sick and afflicted are received and treated.

That the buildings and improvements were erected in part with money appropriated by the General Assembly, by the Act of 1874, ch. 324, wherein said appropriation is expressly declared to be “for the use of the Faculty of Physic of the University of Maryland, to be by it applied in aid of the erection ⁴⁶³ of a hospital upon ground belonging 'to the University of Maryland,” and that all of. said infirmary property is expressly exempted from taxation hy the second section of the Act of 1876. With respect to the property on the north side of Lombard street before mentioned, the same is claimed to he exempted from taxation hy the Act of 1812, ch. 159, incorporating the petitioners. The facts stated in the petition are supported hy the affidavit of S. T. Wallis, Esquire, Provost of the University of Maryland. The answer of the appellant avers that the petitioners were the owners of the property, and that the same and every part thereof was, when the valuation was made, subject to valuation and assessment for the purposes of taxation.

In disposing of the case, the facts stated in the petition must he considered as proved, the same being verified by the oath of a competent witness. With respect to the lot and improvements on the southwest corner of Lombard and Greene streets, and the furniture and equipments thereof, these appear to he clearly within the exemption contained in the second section of the Act of 1876, in favor of “ hospitals or asylums, so far as used for the benefit of the indigent and afflicted, including the ground they actually cover, and the equipments.” Such we understand to he the character of this property, and the purposes for which it is used. We therefore affirm the order of the City Court directing the same to be stricken from the assessment list. As to the property situated on the north side of Lombard street, viz., the lot of ground with the buildings thereon, occupied as the School of Medicine of the University of Maryland, the exemption is claimed under the charter of the appellees, being the Act of 1812, ch. 159.

The 18i/i section provides “ that the beneficial exception in favor of all property, real and personal, owned by col ⁴⁶⁴ leges, contained in the first section of the Act of the General Assembly, passed at November session, 1803, ch. 92, entitled ‘An Act for the valuation of real and personal property within this State,’ or which may be contained in any future Act, be and the same is hereby extended to all the property, real and personal, belonging to or hereafter to be owned by the said University.” By the first section of the Act of 1803, to which reference is made in the 18th section of the Act of 1812, above quoted, “property belonging to any college” was excepted from the operation of the Act, and exempted from valuation and assessment. The same exception in favor of college property was re-enacted by the General Assessment law of 1812, ch. 191, sec. 1. It is not contained in the Act of 1816, under which the assessment in