Redemptorists v. County Commissioners

Bartol, C. J., delivered the opinion of the Court. The appellants were incorporated by the Act of 1841, ch. 26, “for religious, literary and charitable purposes,” and were authorized to acquire and hold property within the State for the purposes named in the charter, not exceeding the amount or annual value therein specified. They own land with the improvements thereon in Howard County. The petition states that the improvements consist of two colleges at Ilchester called the Upper and Lower College, which, with the ground they cover, and the equipments thereof, it is alleged are exempt from assessment and taxation under the 2nd section of the Act of 1816, ch. 260, as charitable and benevolent institutions used for the benefit of the indigent and afflicted.

The petition alleges that the same has been inadvertently assessed under said Act by the Assessors and Board of Control and Review, and returned on the books and list of taxation and assessment to the County Commissioners of Howard County, and prays that the said assessment may be corrected, and that the said two colleges may be exempted from taxation. The answer of the County Commissioners admits that the petitioners are a corporation as alleged, and that the property mentioned in the petition has been assessed for taxation, but denies that the same or any portion thereof is exempt from taxation under the Act of 1876. The case was heard by the Circuit Court upon petition and answer, without proof taken as provided by section 28. An affidavit in support of the petition made some time after the petition, was filed ex parte, and without any authority of the Court for that purpose being had.

In this state of the record the Circuit Court decided that “the property mentioned in the petition is not exempt from assessment, but that the same is subject to valuation and assessment,” and dismissed the petition.. ⁴⁵¹ When the case was submitted in this Court it was agreed by the Attorney-General that further proof on the part of the appellants might he filed, in order that the same might be decided upon its merits. Under this agreement and with the consent of the State’s Attorney of Howard County representing the appellees, the affidavit of the Reverend Augustine Stuhl, dated the 10th day of February, 1879, has been filed. From this affidavit it appears that “the