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A policy similar to that pursued in Maine obtains in Connecticut under the present statute law. The three prominent institutions of learning, Yale and Wesleyan Universities and Trinity College, hare productive property exempted, extending in each case to an amount sufficient to yield an income of six thousand dollars per annum.
In the State of Tennessee the law exempts all property of every de scription managed by a board of trustees and used for school porposes.
This law has been recently tested in the Supreme Court, in wbich it was found that a tract of land partly occupied for school purposes, but used mostly as a productive investment for the support of the institation, is exempted from taxation.
Kentucky exempts “real estate and investments" devoted to the sapport of universities, colleges, and seminaries of learning.
The Constitution of Kansas expressly declares that property used for educational purposes shall be exempted from taxation, but the exemption applies to property only in actual use for educational purposes, and hence, as the interpretation shows, unimproved real estate held with a view to future educational use is not freed from taxation.
Illinois reverses the policy and exempts land owned by an institution not in use, but held with a view to future use.
Again, we find that professors' houses are not taxed in New Jersey, and that the same policy prevails in Iowa when the said houses are the property of an acknowledged educational institution.
In Louisiana the law is very explicit in exempting school property and its income from taxation.
Virginia exempts real estate and personal property from taxation, when they or their proceeds are used exclusively for the purposes of education.
Sufficient examples have been given to illustrate the variety and scope of the policies in the different States respecting the exemption of unproductive school property from taxation.
The following table will represent a more complete and exact classification of the provisions of constitutional and statute laws.
Constitutional provisions for the exemption of educational property from
(1) Public school-houses are exempted in the following six States: California, Colorado, Ohio,? Louisiana, and South Carolina.
(2) School buildings and apparatus are exempted in the following five States: Arkansas, Georgia, Louisiana, South Carolina, and Texas.
(3) Library and grounds used for school purposes are exempted in the following five States: Arkansas, Colorado, Georgia, Louisiana, and South Carolina.
Stimson-American Statute Law, sec. 332. (1886.) 2 In these States the Constitution provides, in each case mentioned, that the property referred to "may" be exempted from taxation; in other States the declaration is imporativo.
(4) Academies are exempted from taxation in Georgia,' Minnesota, and South Carolina.
(5) Colleges, universities, and seminaries of learning are exempted in Georgia,' Minnesota, Louisiana, and South Carolina.
(6) Any public property held for educational purposes is exempted in the following thirteen States: Alabama, Florida, Illinois, Indiana, Kansas, Nebraska, Nevada, North Carolina, Oregon, South Carolina, Tennessee, Virginia, and West Virginia.
(7) Property used for scientific purposes is exempted from taxation in the following States: Florida, Indiana, Kansas,' Nerada, North Carolina, Oregon, South Carolina, and West Virginia."
(8) Property used for literary purposes is exempted in all of the States named in the last (7th) paragraph.
Provisions by statute laws for the exemption of educational property from
(1) Productive property, or such as is held as an investment for the support of non-State schools, is exempt from taxation in the following States: Connecticut, Indiana, Kentucky, Louisiana, Maine, Minnesota, Mississippi, Nebraska, North Carolina, Oregon, Rhode Island, Tennessee, Vermont, Virginia.
(2) Unproductive property, or such as is invested in buildings, grounds, libraries, apparatus, etc., used and occupied exclusively for educational purposes by non-State schools, is exempt from taxation in the following States: Alabama, Arkansas, Colorado, Dakota, Delaware, Florida, Georgia, Illinois, Iowa, Kansas, Maryland, Massachusetts, Michigan, Missouri, Montana, Nevada, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, South Carolina, Texas, Washington, West Virgidia, Wisconsin.
(3) State in which all school property not belonging to State institutions is taxed: California.
1 In these States the Constitution provides, in each case mentioned, that the property referred to “may” be exempted from taxation; in other States the declaration is imperative.