22 [April. 



therance of the scientific objects of the Society. The number of 

 scientific men is always small, in any community, their means are 

 generally limited, and their pursuits are of a character not to enlist 

 the sympathies or enthusiasm of the wealthier classes of society. It 

 would seem impolitic and unwise, therefore, for the State that fos- 

 tered it, or the city which should be proud of it, to cut ofi" their 

 limited resources by taxation, even if it be legal, which was never 

 dreamed of by anybody until 1853. 



The taxes claimed are for city and State from 1853 to 1858, both 

 inclusive, amounting, without interest or costs, to $1203. 



All taxes on real estate in the City and County of Philadelphia are 

 declared to be a lien on said real estate; the nature of which real 

 estate is to a certain extent defined by the priority given to them 

 over any recognizance, mortgage, judgment, debt, obligation, or re- 

 sponsibility which such real estate may become charged with or 

 liable to. Now the eventual legal title to the Society lot is in the 

 Commonwealth, whilst the Society have the use of it for what may 

 be called a public purpose, the erection of a hall, library, and other 

 buildings, as may be necessary for their proper accommodation. 

 This is accompanied by a provision which no private individual could 

 impose upon a fee simple estate, to wit, — a perpetual prohibition 

 against alienation. The Society were expressly told that it was the 

 intention and moaning of the Act making the grant, that the said 

 lot of ground shall not be sold, leased, or transferred by the said 

 Society or their successors, to any other person or persons, or bodies 

 corporate ; nor shall the same be applied by the Society to any other 

 use or purpose but that of erecting buildings for the accommodation 

 of the Society, as thereinbefore specified. A more guarded method 

 of preserving this property, the free gift of the State, from being 

 appropriated by any act of the law or of the Society, to any other 

 than its expressed public and patriotic purposes, could not well have 

 been devised. This provision being found to be too severe on the 

 Society, they were permitted by legislative action, — 1. To let the 

 vaults or cellars under the building to be erected, and to lease any 

 other part of the building for such purposes as may have afiinity with 

 the design of their institution, and for no other j but the issues and 

 profits arising therefrom could only be applied to the purposes for 

 which the Society was originally instituted, and to no other. 2. To 

 sell or lease the lot, and make legal conveyance thereof, so as that 

 the same shall be used for the accommodation of courts of justice and 

 offices connected therewith, or for public uses of the City or County of 



