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WOODS SCHOOLS APPEAL

195 Pa.Super. 531 (1961)

Woods Schools Appeal.

Superior Court of Pennsylvania.

June 15, 1961.

Attorney(s) appearing for the Case

Walter J. Collins, Jr., with him David F. Maxwell, and Obermayer, Rebmann, Maxwell and Hippel, for appellant.

Sidney T. Yates and John W. Dean, 3rd, for township school district and township, appellees.

Donald W. Vanartsdalen and Frederick T. Bebbington, for borough school district and borough, appellees.

Samuel S. Gray, Jr., County Solicitor, for county, appellee.

Abraham L. Freedman, with him Seymour Kurland, for all appellees.

Before ERVIN, WRIGHT, WOODSIDE, WATKINS, MONTGOMERY, and FLOOD, JJ. (RHODES, P.J., absent).

OPINION BY FLOOD, J., June 15, 1961:

The appellant, which operates a school for "exceptional" children and a research center, seeks a charitable exemption from local taxation for all of its real estate.

The right of exemption requires the institution to be one "of purely public charity" under Article 9, § 1, of the Constitution and also to come within the terms of the Act of May 21, 1943, P.L. 571...

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