Libraries

PUBLIC. A public library has been held to be “an association or institution of learning”; Philadelphia Library Co. V. Donohugh, 12 Phila. (Pa.) 2S4, affirmed in Appeal of Donohugh, 86 Pa. 306; to be “pre-eminently an educational institution”; Crerar v. Williams, 44 III. App. 497; to serve “an educational purpose”; Jones v. Habersham, 3 Woods 443, Fed. Cas. No. 7,465, affirmed in 107 U. S. 174, 2 Sup. Ct.' 336, 27 L. Ed. 401; to be “within the proper range” of school apparatus; Maynard v. Woodard, 36 Mich..423. A school tax cannot be appropriated to maintain a library which is open to the pupils only as a part of the general public; Board of Education of Covington v. Board of Trustees, 113 Ky. 234, 68 S. W. 10; but the legislature may provide for the organization and maintenance of public libraries, as “a part of the educational system of the state”; School City of Marion v. Forrest, 168 Ind. 94, 78 N. E. 187; and It has been held that the legislature may authorize the city council to pay over to the boards of trusand half the fines and costs collected in the police courts; Board of Trustees of Public Library of Covington v. Beitzer, 118 Ky. 738, 82 S. W. 421. It has been held that a tax to maintain a public library is not a tax foi education; Ramsey v. City of Shelby vllle 119 Ky. 180, 83 S. W. 116, 1136, 68 L. R. A. 300. A law establishing library boards has been upheld under a constitutional power “to provide suitable means for the encouragement of intellectual improvement”; School City of Marion v. Forrest, 168 Ind. 94, 78 N. E. 187. A library has been held to be a public charity; Philadelphia Library Co. v. Donohugh, 12 Phila. (Pa.) 284, affirmed in Appeal of Donohugh, 86 Pa. 306; People v. Com’rs of Taxes, 11 Hun (N. Y.) 505; Cleveland Library Ass’n V. Polton, 36 Ohio St. 253; Mercantile Library Co. v. City of Philadelphia, 3 Pa. Dist. R. 139, affirmed in 161 Pa. 155, 28 Atl. 1068; Delaware County Institute of Science v. Delaware County, 94 Pa, 163, though it was there held not to be a purely public charity whore the benefits of the library and museum were restricted to members, except upon conditions prescribed by the managers. In Jackson v. Phillips, 14 Allen (Mass.) 556, it was held that a library is a public charity; see also' Crerar v. Williams, 44 111. App. 497; Maynard v. Woodard, 36 Mich. 423; Dascomb v. Marston, 80 Me. 223, 13 Atl. 888; Duggan v. Slocum, 83 Fed. 244; Jones v. Habersham, 107 U. S. 174, 2 Sup. Ct. 3.36, 27 L. Ed. 401. A library building, even as to parts leased to others, is exempt from taxation under an exemption of its stocks and real and personal property; State v. Leester, 29 N. J. L..541; see State v. Krollman, 38 N. J. L. 574; in other cases exemption was not extended to parts of the building leased to others; Mercantile Library Co. v. City of Philadelphia, 161 Pa. 155, 28 Atl. 1068; Cleveland Library Ass’n v. Pelton, 36 Ohio St. 253; Detroit Young Men’s Soc. v. Mayor, etc., of Detroit, 3 Mich. 172. See generally 43 Am. L. Rev. 536. Acceptarice of a Carnegie foundation does not violate a general requirement that money appropriated must first be placed in a village treasury to the credit of the fund; Smith v. Evans, 74 Ohio St. 17, 77 N. E. 280; but it contravenes a requirement that the indebtedness in any year shall not exceed the income thereof; Ramsey v. City of Shelbyville, 119 Ky. 180, 83 S. W. 116, 1136, 68