LAW REPORTS.

Dominion, Volume 4, Issue 944, 11 October 1910, Page 3

LAW REPORTS.

.;■ COURT OF APPEAL. CONVENT SCHOOL PROPERTY. '.MUST-IT BE RATED.■"■■■ An interesting case relating to the rating of land held for religions, educational and charitable purposes came before the Court 'of ■-.' Appeal, yesterday.; The Chief Justice'.(Sir. Robert Stout) and Justices Williams, Edwards, Cooper, and .Chapman:were on..the .bench. ; The • plaintiffs .we're the-Mayor, counciland- citizens of .'Christchurch, and the defendants Margaret ; Boland and Catherine. Ryan, of .Christchurch, teach-' ers. The.'action> : was commenced last .month in the Supremo' Court at Christ-, .ohurch,. and was removed, by consent, into-the Court of Appeal. The plaintiff once ' claimed from the defendants the : sum bf i! 52 7s. 8d.,. inade up of rates oh; part' of Towni Section No. ..40, 'Colombo: . Street, Christchurch,. for. the years ended October 15, 1908,' and October 15, 1909, and additional charges, of, 10 per cent, on account of the. rates not having been paid'; within, six: months of the date'..of ..the demand.-; The'defendants.are'owners of the < land (about I:acrelo:perches),;as trustees' l for 'the 'religious'; society known; as. the j -Sisters'; ; bf-iMercy.: '-According:to the' statement ,of the'case,' to- which both parties consented; neither the.defendants nor any members,':of 'the'society; ..have: any .bene-: iicent interest! : in v .the land, : they being 1 ■incapable,'by: the rules of their' orderj of liblding'.any ■ property except for thepurr.poses"..of the. order, Namely, 'the; furtherance : of: education. and • of religious'. :'and charitable;,works. l ' , -''Th'ere'is:on.the; land a 1; .primary:: and", secondary; school." and, ■school .'of i'music..-. Some.of pupils-are' taught.; free,; iand: some .for certain.fees.v ;Certain-'pupils',who;dp. hot .attend within' ;the; primary..or.' the:' secondary school are; :taught;:music '.for|:• fixed fees, !which; go 'to the general fund; of: the" school. 'i The > teachers .receive/;no salary;: The ..main object: of the;school; is to"provide free. reduc'ationlifor. pupils,.whose-parents; oi,-| ■guardians, .are ■ unable ,'jto.. give .them,; a, 'suitable ; education. :A : large .number: of; pupils'are'educated free of charge,: and: ■ thei.'fees ..of; the 'others ;'are: in; theVgeneral .and; maintenr; ■ance: , ,.bharges ; ',of... th'oj. school. -; .Without - these; fees' ..the sisters would find it impossible I ,6r' ; extremely: burdensome to.pro-; vide "education for. the free .pupils.'.The ; profits;; (if .any) : of'. the . school'. are-used, for • furtherance: of education....;. ; The: iportion;of ; ;the -'building:.not :used:;as;a; ; school;is: occupied-by'-' the-.tea'oKers'/.as.j.'d; :residencei/:ahu:;-all-;the;-rost;;of :the., land; is - a .children's playground;-.;,:;.:''. •;-.;'■ ;: The defendants;having;refused • to i ;pay .the:lra'tes;'--the;. question .for--:the .opinion ;;of".the'::C6urt,-was:;whether,'"they, were;eh-, titled, to/exemption' ;(g); 'of - ;the.:.Eatin'g.;'Act,'?.l9oß; 'ol; -ft-hether;.they :.were.;otherwise: ; ,exempt.'•.':•:.-'.; 'U ;;;. - -.'v;';' ; ; '! The;effect:;'of.'.Section; 2:'(B), ; is. to;-'remove; "lands'.-:ah'd'ibuililingss.u'sed for. ;i';.sohbbr not... carried-; on: '.exclusively.' f or.';■ pecuhiary'i| gain or- profit," from the ; scope - of the"de-;.j .finitioh'.of:-.'.'rftteable.';property." ;;;':'. v: :Mr.;-'.G..:Harper,:appea'red''for the:'plain : ': tiff;corporation,- and Mr;'.-,C.!.-P:,' Skeifrett,' K.G., ;and.;Mr.,J.', D.; Barrett,:'for-'the, de-; ; fenda'hts^^':; ; i::::':'o: ■' ■' :■'' ',v :„:.:-i : ':.: : ":!, r ;l

<•'.' Mr.,-: Harper-"said/the!,facts. inJ.tbe.' case; were onfall/fours,'Tfithittose in^O'Meara; ;y.', -Brhere exemption;frora/jrating was.disallowed, because. itVas; sKpwn that'.onildren'. who did notyattend : ';t]ie;rseliopl:..were ; : taught music the,; staff ;-'.andv fees' /Were; charged "forVsjmli. teaching: . In: tie,:presenticaseV'asv.m case;.' the , building' :wasi : n6t ; -:,.used;./eiclusively.. as f : a". school,' ; and;:.-.tieref6.re',' ; ithe' whole .property!, was ! ;rateAble.'''":;;'; : ;;'y-,y::;.'' ; ,■.■;• ■'...■ v.-vV^.':,'-'''; :: :;1 ; "'v'Mr.'-'l.Skerrett; submitted.that ; the. mere', factothatithere,was 'teaching of-music.'to. sonie who were not ordinary pupils of ; the school, ought not to, debar the exemption; ■ The": teaching; of music;■>was part -of the curriculum;'- and.'-to.; teach it was, jprije^qf:jtKe>',i.iisea -.of/.the' school. ■',;£ If Hh'e;j 'contrary ■': yiew'...'we'i'e v . 'held/.': ;,day;'schools,, would ;;be' 'prohibited ; from -'establishing ;night ■c.lass'esjrb'ecause :'such;classes;wpuld' ,'beVattended.\by.^'ay different set''of .pupils. Thore;.: : :were,'.'nb .iinbre:' deserving:.school's than .'the ,conyent. schools, which poor';; people 'and' m'airjt.';j>rph'a^:^ ■'■!■; Mr. : 'Q.ut.v',th'at:":\night.' schools,.'were, ' 'specially • provided.' for .• by: :theV:Edueatibri. : :Abt.-,, :...-■ i.V:',;•":.:.':,;'- • ':'-:;./ ;i,There.*-'wasi'some /discussion v between' Benchiandßar,as:.to whether the .pa'yihg 1 ' pu'pilsv.at-.'the 1 .evening ..musical;- classes .were* i.subjept. to :. the . discipline.. : of / the' BOhdpl. i'.': v '<:''•;';'.'-',':'-.-.;"-;. : .-' ■' '- : . '■ ■ '.-.-'.-•'.-': '■'■>' '". ■ ■; Their .';Hpnours;ieseryed; their'decision; ' i &pMjji:o NTRpyEßsy^-i'l; 1 'i The''ihearing';ofi'.the; Waiwetu'Stream' :.case';by. : the: Courtof 'Appeal';was: cbnclud-: .ed.'.yesterday.'': '.;'Edith'Dofothy, Ellis; and : husband,' John ;Eli ; .Ellis, had-appeal-.' ' ed'against ;'a! Supreme '■ Court'; judgment.; ;wtiich:-awarded'v;Karl •.Rasmu l sse'n, : 'farmeiv ;^'2^ damages';against them; and : ordered ihcm'.to: remove ".their; mill-dam-, from' the) .-stream;'.;■':!"'!:;?.;: .'■.■.■;-.:.-.■; .'.-. ; : •;.'■■ '-:-';;'-""--_ "?=C '-":" : 'r.'Mr.'iC.; iB.:- Mbrison,,' fbrV the .■ appellants, replied yesterday.to^.-.tne.'-arguments of.. respondent's 'counsel \ '.(Mr; W.. E.V -Ward); 'and ;.the) Court jeseryed 'ite'decision. ''■~..;