Rating of School Property

New Zealand Tablet, 8 July 1909, Page 15

Rating of School Property

At the last sitting of the Supreme Court in Palmerston North (writes the special correspondent of the Dominion), an appeal case of great interest was argued before Mr. Justice Chapman, when Mr. C. A. Loughnan (on behalf of the Catholic Church, of Feilding) sought to have the decision of Mr. A. D. Thomson, S.M., reversed in regard to the payment of rates on certain property held in connection •with the Catholic School, and v claimed to be exempt under section 2 of the Rating Act, 1908. The facts, as determined by the magistrate, were that some of the nuns engaged in teaching, either in the convent or in the church, also gave instruction in music, both vocal and instrumental, in the convent to persons other than those attending the ordinary school, and, for this, they received payment. They accounted to the Rev. Mother in Wanganui for all rtoneys received from all sources, and these moneys wera used to defray the expenses of the school, but had to 1 o supplemented by donations, bazaars, etc. It was stated, .in appellant's evidence, that one Sister principally taught

music, and the other three taught in the day school. A number of pupils received music and singing teaching, for which they paid in the ordinary way, and, but for that, the school could not be carried on at all. ,On these facts the magistrate found that it had not been shown that the occupation of the building was for the purposes solely of a school. His Honor Mr. Justice Chapman said he would not be entitled to revise that finding, even if he saw anything in it with which he did not agree. His Honor continued: 'It is argued, however, that to entitle a person in appellants' position to the exemption, the use need not' be solely for the purposes of the school; that it is enough that it is substantially required and used for the purposes of the school. Mr. Loughnan argued that the teaching of music was to be regarded as one of the purposes of the school. J cannot agree that this is so. The persons taught are not scholars, have nothing to do with the school; and are nob within its discipline as a school. The real position is that;, the only connection between the teaching of music and the school is that the teaching of music is used as a means of making a profit, and thus securing financial aid for the purposes of the school. This is a use apart from the school, and from the school hours, and, if the building were not available the system could only be carried on by hiring another room which would not be v exempt. If this secured an exemption, it would have to be extended to other systematic means of finance, such as teaching gardening in grounds, or even conducting some profit-earning venture, such as an orchard. I do not think that such matters are within the meaning of the statute.' Judgment was affirmed, and the appeal dismissed with costs £7 7s. Mr. J. P. Innes appeared for the Feilding Borough Council all through the proceedings, and Messrs. Ongley and Kelly were the solicitors for the appellants, for whom Mr. C. A. Loughnan appeared in the Supreme Court. [We understand that an appeal is to be lodged against this decision.]