No. 6. DEPARTMENT OF AGRICULTURE. 203 



and such lands not to be subject to fuither taxation whilst owned 



by Commonwealth. Se( re(ai'.y of Agriculture to keep record of all 



lands acquired by Commonwealth. 



Act March 30, 1897, section 4, (P. L., page 12). 



62. Lands acquired by Commonwealth to be under control of 



Department of Agriculture, in care of Division of Forestry; and to 



be part of forestry reservation system for preservation of water 



supply and protection from Hoods. 



Act March 30, 1897, section 5, (P. L., page 12), 



EXEMPTION FROM TAXATION. 



1. All churches, meeting houses, or other regular places of stated 

 worship, with the grounds thereto annexed necessary' for the occu- 

 pancy and enjoyment of the same; all burial grounds not used or 

 held for private or corporate profit; all hospitals, universities, col- 

 leges, seminaries, academies, associations and institutions of learn- 

 ing, benevolence or charity, with the grounds thereto annexed neces- 

 Bary for the occupancy and enjoyment of the same, found, endowed 

 and maintained by public or private charity; and all school houses 

 belonging to any county, borough or school district, with the grounds 

 thereto annexed and necessary for the occupancy and enjo^yment 

 of the same; and all court houses and jails, with the grounds there- 

 unto annexed, are exempt from all and every county, city, borough, 

 bounty, road, school and poor tax; but all property, real or personal, 

 other than that which is in actual use and occupation for aforesaid 

 purposes, and from which any income or revenue is derived, is to be 

 subject to taxation, save where exempted by law for State pur- 

 poses. 



Act May 14, 1874, (P. L., page 158).* 



*Prior to this act nothing was taxable except that which was expressly 

 taxed by statute, and so far as the latter portion of this act seeks to impose 

 a tax upon new subjects of taxation, it discloses a purpose not mentioned 

 in the title of the act, and is unconstitutional and void, under article ill, sec- 

 tion 3, of the State Constitution. Sewickley Borough vs. Sholes, 118 P. S. R.. 

 page 165. See act April 21, 1841, section 9, (P. L., page 253), as to exemption 

 of public property in Pittsburg, and act April 10, 1873, (P. L., page 597), as 

 to machinery in Montgomery county. Funds held in trust for charitable and 

 religious objects are exempt from taxation. General Assembly vs. Gratz, 139 

 P. S. R., page 497. See act April 8, 1873, (P. L., page 64), which this act sup- 

 plies, also act May 12, 1871, (P. L., page 771), as to exemption of burial grounds 

 from taxation in Philadelphia. Said act of April 8, 1873, exempts from taxa- 

 tion burial lots, lunatic asylums, almshouses, poorhouses, houses of refuge, 

 penitentiaries and asylums, schools and hospitals supported by annual appro- 

 priations from the Commonwealth. Act of April 9, 1S73, (P. L., page 68), re- 

 pealed all laws theretofore passed, that exempted the indebtedness of counties, 

 cities and boroughs from taxation for State purposes. 



