The following statement shows the names and locations of agricultural colleges, with the number of acres of scrip or land in place given to the several States and the amounts realized therefrom: Agricultural colleges located by the several States under the act of July 2, 1862. Georgia State College of Agriculture and the Mechanic Arts, Athens, Ga. 243,000 Agricultural and Mechanical College of Kentucky, Lexington, Ky............. 1 Congressional grant of ninety thousand acres not yet in the market. Estimated, unsold 1887. 3 Location questionable; college not yet organized. *Department, University of Georgia. * Receives annually from University of Georgia three thousand five hundred dollars, part interest land-scrip fund. Three hundred and twenty-seven thousand dollars of State bonds scaled to $196,200 of new State bonds. Agricultural colleges located by the several States under the act of July 2, 1862-Cont'd. Name and location. Maine State College of Agriculture and the Mechanic Arts, Orono, Me.. Agricultural and Mechanical Department of Alcorn University, Rod- Agricultural and Mechanical College of the State of Mississippi, Starkville, Miss................ University of the State of Missouri: Agricultural and Mechanical College, Columbia, Mo.. 2300, 000 School of Mines and Metallurgy, Rolla, Mo.. 330, 000, place. University of Nebraska, Lincoln, Nebr.. 90,000, place. University of Nevada, Elko, Nev................. New Hampshire College of Agricultural and the Mechanic Arts, Hanover, N. H.. Rutger's Scientific School of Rutger's College, New Brunswick, N. J University of North Carolina, Chapel Hill, N. C.. 125,000 Ohio State University, Columbus, Ohio... 507, 913 210, 000, scrip. 990, 000, scrip. 270,000, scrip. 630, 000, scrip. South Carolina Agricultural College and Mechanics' Institute, Orangeburg, S. C Tennessee Agricultural College, Knoxville, Tenn Agricultural and Mechanical College of Texas, College Station, Tex TABLE V.-EXEMPTION OF SCHOOL PROPERTY FROM TAXATION. The following facts relative to the taxation of school property have been collected with considerable difficulty and with great care. The writer has examined the constitutional and statute laws of the several States, as well as many of the State reports, and has written to each State Superintendent of Public Instruction (or Secretary or Commissioner of Education), who, in reply, has given the actual practice in his own State. In the majority of cases the State Constitutions grant to the Legislatures power to enact laws for the exemption of school property from taxation, but in a few instances the Constitutions are imperative, leaving the Legislatures no choice in the matter. The Legislatures have frequently failed to exercise to the full extent the powers granted them and have not followed constitutional provisions with legislative enactment. In the past, legislation has been highly favorable to non-State schools, and the present general policy, so far as it may be stated, is to exempt from taxation all property used exclusively for school purposes and not held for gain, and to tax all property owned by private or sectarian institutions of learning and held as a productive investment; that is, to tax productive and to exempt unproductive non-State school property. There are some notable exceptions to this general rule, and the variety of statute laws and their respective interpretation render the practice in respect to the extent of exemption widely diverse in the several States. For instance, Rhode Island and Providence Plantations granted, in the charter of Brown University, "That the college estate, the estates, persons, and families of the president and professors, for the time being, lying and being within the colony, with the persons of the tutors and students during their residence at the college, shall be freed and exempted from all taxes, serving on juries, and menial services. And the persons aforesaid shall be exempted from bearing arms, impresses, and military services, except in case of an invasion." In 1863, it was enacted "That the estates, persons, and families of the president and professors, for the time being, and of their successors in office, shall not hereafter be freed and exempted from taxes for more than the amount of ten thousand dollars for each of such officers, his estate, person, and family included." But the law still exempts all property of every description belonging to the university. The general statute of Rhode Island pertaining to this subject exempts buildings and grounds occupied for educational purposes, the amount of ground so exempted being limited to one acre. It may be stated, however, that the property of the East Greenwich Academy is not taxed; and that the large property of the Friends School at Providence was free from taxation prior to 1878, but since that time it has been taxed about three thousand dollars yearly. In Vermont "real and personal estate granted, sequestered, or used for public, pious, or charitable uses" are exempt from taxation. The lands set apart for the maintenance of the University of Vermont are leased for the support of the university. They are now and always have been exempt from taxation. Up to the year 1888 all property of educational institutions in Maine was exempt from taxation, but the Legislature has recently enacted a law which provides that real property, when held as an investment, is taxable in the municipality where it is situated; but the State re. bates to the institution whose property is so taxed the amount of the tax, not to exceed one thousand five hundred dollars to any one institution. 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, have 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 description managed by a board of trustees and used for school purposes. This law has been recently tested in the Supreme Court, in which 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 institution, is exempted from taxation. Kentucky exempts "real estate and investments" devoted to the support 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 taxation.1 (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. 1 Stimson-American Statute Law, sec. 332. (1886.) * 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. (4) Academies are exempted from taxation in Georgia,1 Minnesota, and South Carolina. (5) Colleges, universities, and seminaries of learning are exempted in Georgia, Minnesota, Louisiana, and South Carolina. 1 (6) Any public property held for educational purposes is exempted in the following thirteen States: Alabama, Florida,1 Illinois, Indiana,' Kansas, Nebraska, Nevada,1 North Carolina,1 Oregon, South Carolina,1 Tennessee,' Virginia,1 and West Virginia. (7) Property used for scientific purposes is exempted from taxation in the following States: Florida,1 Indiana,1 Kansas, Nevada,1 North Carolina, Oregon, South Carolina, and West Virginia.1 (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 taxation. (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 Virginia, Wisconsin. (3) State in which all school property not belonging to State institutions is taxed: California. 1In 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. |