*329.* _Purposes, Exempt._—Only church property that is actually used for
church or charitable purposes, is exempt from taxation. Property held for
its increase or profit is not exempt.(587) Land bought for a church on
which no work on the church is yet begun, is not exempt from
taxation.(588)
*330.* _Lot Isolated, Not Exempt._—A lot isolated from the other property
of the church of a congregation, is not exempt because the congregation
intends to build a church thereon in the future, and actually did build a
church thereon two years later.(589)
*331.* _Bishop’s Residence, Hospital._—Real property the title to which is
in the archbishop in fee in accordance with the discipline of the Catholic
Church, is not owned by a religious association so as to exempt it from
taxation. The records do not show a trust for the diocese nor any other
beneficiary. A court will not take judicial notice of the laws of the
Catholic Church.(590) But property used as a hospital to care for the sick
and wounded of all races and religions indiscriminately, with or without
pay according to the ability of the patient, is a benevolent institution
engaged in a work of charity, and comes under the law of tax
exemption.(591)
*332.* _Parsonage, Rented._—A parsonage owned by a congregation and used
only as a residence for the clergyman is not exempt because of some part
of it being also used for alleged religious services, to-wit: morning
prayers of the children before school, a sewing society, and a meeting
place for Sunday-school teachers.(592) However, a house and lot rented and
kept by the minister was exempt from taxation.(593)
*333.* _Masonic Order, Charity, Elks._—A charity which is confined
exclusively to the members of the Masonic Order and their families or to
the widows and children of deceased members or those who are directly or
indirectly connected with the society, is not purely a public charity
within the provisions of the constitution relating to the exemption of
institutions of purely public charity from taxation.(594) And property
held by the Elks for entertainment and to promote social intercourse was
held not exempt.(595)
*334.* _Supporting Church, Mississippi._—In the early ages of the States
several of them had laws for taxing all the property in parishes laid out
by the State for the support of Protestant churches. Gradually these laws
were eliminated and at the present time there is probably no State
excepting Mississippi that uses money for the support of a church. Maine
changed her laws in 1821, and other States followed from time to
time.(596) While those taxes were collected, no land within the parish was
exempt in some States and in others the property of a non-resident was
exempt.(597) In New Hampshire and Pennsylvania, a person could not be
compelled to pay the taxes to a denomination of which he was not a
member.(598)
*335.* _Appropriations, Contracts, Rent._—Under the constitution of the
United States, Congress can not make appropriations nor give aid to any
denomination. Also, similar provisions are in many of the constitutions of
the States. However, many cases arise out of contracts, which border upon
these various rules, and in some States the constitutional provision of
the State is such that the State Legislature may legislate concerning
religions and give certain aid and support thereto. Paying rent to a
congregation for a school-room is not an appropriation or aid to a church
contrary to the constitution.(599)