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instruction or edification,] (d) have been respectively held to be charitable. 2 [And in this respect the court makes no distinction between one sort of religion, or one sect and another. Their promotion or advancement are all equally "charitable," provided their doctrines are

(d) Att.-Gen. v. City of London, 1 Ves., Jr., 243; Powerscourt v. Powerscourt, 1 Moll. 616; [Baker v. Sutton, 1 Keen 232; Att.-Gen. v. Stepney, 10 Ves. 22; Townshend v. Carus, 3 Hare 257; Lloyd v. Lloyd, 2 Sim. (N. S.) 266; Wilkinson v. Lindgren, L. R., 5 Ch. 570; Cocks v. Manners, L. R., 12 Eq. 585, per Wickens, V. C.

2. Boyle, in his work on Charitable Uses, enumerates as charities "not in terms mentioned or described in the statute," "yet considered to be comprised within its scope and equity:" Hospitals, churches, repairing parsonage, maintaining preacher, church-organ and singers, societies for propagation of the gospel, and such public uses as supplying a town with water, city improvements, botanical garden, life-boat, British museum, and "almost every act, purpose or object which can be considered as having any legitimate connection with charity." Boyle on Char., pp. 39-60. To the above enumeration and that in the text may be added the following objects held to be charitable in the different states:

Alabama-missionary and Bible societies, Carter v. Balfour, 19 Ala. 814; associations for ministerial relief, Williams v. Pearson, 38 Ala. 299; toward erecting a monument to A, Gilmer v.Gilmer, 42 Ala.9. Arkansas-churches, Grissom v. Hill, 17 Ark. 483.

Connecticut-churches "for the purpose of supporting the gospel," Lockwood v. Weed, 2 Conn. 287; asylum for deaf and dumb, American Asylum v. Phoenix Bank, 4 Conn. 172; schools, Fuller v. Plainfield Academy, 6 Conn. 544; societies for the support of the bishop, Trustees of Bishop's Fund v. Eagle Bank, 7 Conn. 476; burying ground, Chatham v. Brainard, 11 Conn. 60;

societies for the propagation of the gospel, Brewster v. McCall, 15 Conn. 274; to church for support of rector, Ayres v. Mead, 16 Conn. 291; missionary and Bible societies, American Bible Society v. Wetmore, 17 Conn. 181; for the support of indigent young men preparing for the ministry, White v. Fisk, 22 Conn. 31; to a town for repairing highways and bridges, Hamden v. Rice, 24 Conn. 350; education, Treat's Appeal, 30 Conn. 113; Birchard v. Scott, 39 Conn. 63.

Delaware-for maintenance and education of the poor, State v. Griffith, 2 Del. Ch. 392.

Georgia-missionary and Bible societies, Beall v. Fox, 4 Ga. 404; American Colonization Society, Walker v. Walker, 25 Ga. 420; School, Silcox v. Harper, 32 Ga. 639; Baptist Convention of Georgia, Reynolds v. Bristow, 37 Ga. 283; education of poor children, Newson v. Starke, 46 Ga. 88, overruling Beall v. Drane, 25 Ga. 430.

Illinois for education of poor children, Heuser v. Allen, 42 Ill. 425 ; public drainage, Henry County v. Winnebago Drainage Company, 52 Ill. 454.

Indiana-for the diffusion of useful knowledge and instruction amongst the institutions, clubs, libraries or meetings of the working class, Sweeny v. Sampson, 5 Ind. 465; for the education of pious indigent young men preparing for the ministry, McCord v. Ochiltree, 8 Blackf. 15; education of children of this town, Common Council of Richmond v. The State, 5 Ind. 334; masonic lodge, Indianapolis v. Grand Master, 25 Ind. 518; education of colored children in the state, Ex parte Lindley, 32 Ind. 367; masonic lodge for erection of a building, Cruse v. Axtel, 50 Ind. 49; education, Craig v. Secrist, 54 Ind. 420; relief of poor widows, De Bruler v. Ferguson, 54

not subversive of all religion, or all morality.] (e) It is evident from the preceding examples, that, to constitute a charity in the legal sense, the poor need not be (though they commonly are) its sole or especial objects; on which principle, Sir J. Leach treated a school for the

Ind. 549; poor orphans of county, Com- American Bible Society, 57 Me. 526; missioners v. Rogers, 55 Ind. 297.

Iowa-for church erection, Miller v. Chittenden, 2 Iowa 315; Johnson v. Mayne, 4 Iowa 180.

Kentucky-Shaker community, Gass v. Wilhite, 2 Dana 170; education of poor orphans, Moore v. Moore, 4 Dana 354; public seminary, Curling v. Curling, 8 Dana 38; institutions for disseminating the gospel, Chambers v. Baptist Education Society, 1 B. Mon. 219; Att.Gen. v. Wallace, 7 B. Mon. 611; church and cemetery, Baptist Church v. Presbyterian Church, 18 B. Mon. 635; orphan asylum, Cromie v. Louisville Orphan Home, 3 Bush 371.

Louisiana-asylum for widows and orphans, Fink v. Fink, 12 La. Ann. 301; Milne v. Milne, 17 La. (O. S.) 46.

Maine-for support of gospel ministry, Shapleigh v. Pillsburg, 1 Greenl. 271; for glebe and parsonage, Sewall v. Cargill, 15 Me. 414; for support of Universalist preaching, Kimball v. Universalist Society, 34 Me. 424; American Peace Society, for the cause of peace, Tappan v. Debois, 45 Me. 122; Howard v. American Peace Society, 49 Me. 288; missionary society, samę case; also Maine Baptist Missionary Convention v. Portland, 65 Me. 92; Straw v. Trustees, 67 Me. 493; orphan asylum, Drew v. Wakefield, 54 Me. 297; church erection, Swasey v.

(e) Per Romilly, M. R., Thornton v. Howe, 31 Beav. 19, 20. In Briggs v. Hartley, 14 Jur. 683, 19 L. J., Ch. 416, a legacy for the best essay on the Sufficiency of Natural Theology when treated as a science, was held inconsistent with Christianity, and void. But this would probably not be followed. In Pare v. Clegg, 29 Beav. 589, the doctrines of

masonic lodge, Everett v. Carr, 59 Me. 325; for relief of testator's deserving relations and such indigent persons as executors may think worthy, Drew v. Wakefield ubi supra; for education of pious relative of Calvinistic faith, a student for the ministry-for education and clothing of needy children in B.-for relief of testator's needy relations, and repair of family burying ground, Swasey v. American Bible Society, ubi supra.

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Massachusetts-for theological seminary, Phillips Academy v. King, 12 Mass. 546; missionary society, Bartlett v. King, 12 Mass. 537; Sunday-school library, Fairbanks v. Lamson, 99 Mass. 533; for books, papers, lectures, &c., to create a public sentiment that will put an end to negro slavery in the United States," Att.-Gen. v. Garrison, 101 Mass. 227; Jackson v. Phillips, 14 Allen 550; also for relief of fugitive slaves, Ib.; "for the promotion of agricultural and horticultural improvements or other philosophical or philanthropical purposes," Rotch v. Emerson, 105 Mass. 433; home for aged women, Gooch v. Association, 109 Mass. 558, (though requiring payment on admission of inmate); for aged poor, Fellows t. Miner, 119 Mass. 541; hospital, McDonald v. Mass. General Hospital, 120 Mass. 432; Bible society, Bliss v. American Bible Society, 2 Allen 334; fuel for poor,

Robert Owen (as to which see also Russell v. Jackson, 10 Hare 214,) were held by Romilly, M. R., to be visionary and irrational, but not illegal as being irreligious or immoral. The court is sometimes compelled to declare good as a charitable bequest what it deems of very doubtful public utility, per Lord Selborne, L. R., 16 Eq. 24.]

education of gentlemen's sons, as a "school of learning" within the statute 43 Eliz. (ƒ)

[A gift to procure masses for the soul of the testator and others is not charitable; (g) nor is a gift to a convent of nuns whose What are not sole object is the sanctifying their own souls, and not per- uses.

Webb v. Neal, 5 Allen 575; school "wherein no book of instruction is to be used except spelling books and the Bible," Tainter v. Clark, 5 Allen 66; yearly meeting of Quakers, Dexter v. Gardner, 7 Allen 243; home for the destitute, Odell v. Odell, 10 Allen 1; public library and reading room for town, Drury v. Natick, 10 Allen 169; education and relief of the poor, Saltonstall v. Sanders, 11 Allen 446; for the poor of a particular church, Att.-Gen. v. Old South Church, 13 Allen 474; support of evangelical preaching and promotion of religious and charitable enterprises, Brown v. Kelsey, 2 Cush. 243; Bible society, Bartlett v. Nye, 4 Metc. 378; Winslow v. Cummings, 3 Cush. 358; "such charities as shall be deemed most useful by executors," Wells v. Doane, 3 Gray 201; for support of the Universalist religious denomination, North Adams v. Fitch, 8 Gray 421; prize for the most important discovery or useful improvement on heat or light made and published in America, Amherst Academy v. Harvard College, 12 Gray 582; Seaman's Aid Society, Tucker v. Seaman's Aid Society, 7 Metc. 188; female charitable society, Washburne v. Sewall, 9 Metc. 280; for support of city missionary of the Protestant Episcopal church, Sohier v. St. Paul's Church, 12 Metc. 250; parish of S., Sutton v. Cole, 3 Pick. 232; school, Hadley v. Hopkins Academy, 14 Pick. 240; to the cause of Christ for the promotion of true evangelical piety and religion, Going v. Emery, 16 Pick. 107; maintaining school teacher at A., Sanderson v. White, 18 Pick. 328. Michigan-school library, Maynard v.

(f) Att.-Gen. v. Earl of Lonsdale, 1 Sim.

charitable

Woodward, 36 Mich. 423; school, Hathaway v. Sackett, 32 Mich. 97.

Mississippi-for removal of slaves to Liberia, Wade v. American Colonization Society, 7 Sm. & M. 695.

Missouri-for the poor, Chambers v. St. Louis, 29 Mo. 543; for relief of emigrants and travelers, Ib.; Roman Catholic convent, Academy v. Clemens, 50 Mo. 167; church erection, Goode v. McPherson, 51 Mo. 126.

New Hampshire-for church purposes, Union Baptist Society v. Candia, 2 N. H. 20; for support of ministry, Baptist Society v. Wilton, 2 N. H. 508; Second Congregational Society v. First Society, 14 N. H. 315; Brown v. Concord, 33 N. H. 296; Dublin case, 38 N. H. 459; Newmarket v. Smart, 4 Am. Law Register (N. S.) 390, N. H. Supreme Court, 1865; Methodist seminary, Trustees v. Peaslee, 15 N. H. 317; missionary society, Parker v. Cowell, 16 N. H. 149; supporting school, Chapin v. School District, 35 N. H. 445; masonic lodge funds, Duke v. Fuller, 9 N. H. 536.

New Jersey-for public school, McBride v. Elmer, 2 Halst. Ch. 107; education of poor orphans, Mason v. Methodist Episcopal Church, 12 C. E. Gr. 47; Baldwin v. Baldwin, 3 Halst. Ch. 211; Stevens Institute of Technology, Stevens v. Shippen, 1 Stew. Eq. 532; church building and work, Baldwin v. Baldwin, ubi supra; De Camp v. Dobbins, 2 Stew. Eq. 36; to employ Universalist preacher, Trustees of Cory Universalist Society v. Beatty, 1 Stew. Eq. 570; relief of poor widows, Mason v. Methodist Episcopal Church, ubi supra; orphan asylum, Att.-Gen. v. Moore, 3 C. E. Gr. 256.

[(g) See the cases cited, n. (d), ante p.

forming any external duty of a charitable nature; (h) nor a gift for the erection or repair of a monument, vault, or tomb, (i) *whether it be to the memory or for the interment of the donor alone, (5) or of himself and his family and relations, (k) unless it forms part of the

New York-support of ministry, Williams v. Williams, 8 N. Y. 525 (overruled on other points); public school, Newcomb v. St. Peters, 2 Sandf. Ch. 636; professorship in seminary, Trustees v. Kellogg, 16 N. Y. 83; charitable school, Matter of New York Schools, 31 N. Y. 574; hospital, Burrill v. Boardman, 43 N. Y. 254; Utica Female Academy, Wetmore v. Parker, 52 N. Y. 450; church, for church uses, Christie v. Gage, 2 T. & C. (Sup. Ct.) 344; Roman Catholic convent, Banks v. Phelan, 4 Barb. 80; Methodist society and Friends, Wright v. Trustees of the Methodist Episcopal Church, Hoffman Ch. 202; to town for erecting a townhouse, Coggeshall v. Pelton, 7 Johns. Ch. 292; Friends' meeting, Shotwell v. Mott, 2 Sandf. Ch. 46; Bible and missionary societies, Hornbeck v. American Bible Society, 2 Sandf. Ch. 133.

North Carolina-orphan schools, State . McGovern, 2 Ired. Eq. 9; free schools, Griffin v. Graham, 1 Hawks 96; the poor of B. county, State v. Gerard, 2 Ired. Eq.

210.

Ohio-for the poor in A and B townships, Urmey v. Wooden, 1 Ohio St. 160; Bible society, American Bible Society v. Mar

(h) Cocks v. Manners, L. R., 12 Eq.

574.

(i) Hoare v. Osborne, L. R., 1 Eq. 585; In re Rigley's Trust, 36 L. J., Ch. 147.] (j) Mellick v. President of the Asylum, Jac. 180; [Adnam v. Cole, 6 Beav. 353; Lloyd v. Lloyd, 2 Sim. (N. S.) 255; Willis v. Brown, 2 Jur. 987; Trimmer v. Danby, 25 L. J., Ch. 424.]

(k) See [Gravenor v. Hallum, Amb. 643;] Doe d. Thompson v. Pitcher, 3 M. & Sel. 407, 2 Marsh. 61, 6 Taunt. 359; [Rickards v. Robson, 31 Beav. 244; Fowler v. Fowler, 33 Beav. 616; Hoare v.

shall, 15 Ohio St. 537; for the use of the poor children of A county, McIntyre v. Zanesville, 17 Ohio St. 352; poor school, Zanesville C. and M. Company v. Zanesville, 20 Ohio 483; for the advancement and benefit of the Christian religion, to be applied in discretion of executors, Miller v. Teachout, 24 Ohio St. 525; American Tract Society v. Atwater, 30 Ohio St. 77.

Pennsylvania-Roman Catholic priest, McGirr v. Aaron, 1 Penna. (Penr. & W.) 49; church and burying ground, Beaver v. Filson, 8 Penna. St. 327; public school, Wright v. Linn, 9 Penna. St. 433; Friends' meeting, Magill v. Brown, Brightly 346; Pickering v. Shotwell, 10 Penna. St. 23; Friends' school, Price v. Maxwell, 28 Penna. St. 23; missionary society, Domestic and Foreign Missionary Society Appeal, 30 Penna. St. 425; to the city of Philadelphia for planting shade trees, Cresson's Appeals, 30 Penna. St. 437; for public improvements, Philadelphia v. Girard, 45 Penna. St. 9; for public library, Donohugh's Appeal, 86 Penna. St. 306; for erection of college buildings and library, Miller v. Porter, 53 Penna. St. 292; fire engine company, Bethlehem v. Perseverance Company, 81

Osborne, L. R., 1 Eq. 585; In re Rigley's Trust, 36 L. J., Ch. 147; Fisk v. Att.-Gen., L. R., 4 Eq. 521; Dawson v. Small, L. R., 18 Eq. 114.] Lord Ellenborough suggested (3 M. & Sel. 407) that although repairing a donor's own tomb was not a charitable purpose, it was otherwise where the tomb was for his family. But the statute had been complied with, [and the later cases admit no such distinction. These cases also show that a trust for the perpetual repair of a tomb, not being charitable, is void as a perpetuity.

Tennessee-General Assembly of Presbyterian Church, Frierson v. General Assembly of Presbyterian Church, 7 Heisk. 683; Methodist Conference, Green v. Allen, 5 Humph. 170; for an academy, Franklin v. Armfield, 2 Sneed 305; Missionary Society, Dickson v. Montgomery, 1 Swan 348; for the poor of a city, Hornberger v. Hornberger, 12 Heisk. 635; so for flower garden and burying-ground, Ib.

fabric or ornament of the church. (1) Again, bequests for purposes of benevolence, (m) or benevolence and liberality, (n) or general utility, (o) or for pious purposes, (p) are not charitable bequests; and a gift to one of the chartered companies of the city of London to Penna. St. 445; Thomas v. Ellmaker, 1 Pars. Cas. 98; for relief of Jewish poor, Mayer v. Society for Visitation, &c., 2 Brewster 385; societies for relief of bodily suffering, Blenon's Estate, Bright. 338; education of nephew for Roman Catholic priest, Flaherty's Estate, 2 Pars. Cas. 186; relief of disabled firemen, Potts v. Philadelphia Society, 8 Phila. 326; to prepare students for gospel ministry, Heddleson's Estate, 8 Phila. 602; for hospital for blind and lame, Philadelphia v. Elliot, 3 Rawle 170; to churches for bread for the poor of the congregation, Whitman v. Lex, 17 Serg. & R. 88; so gifts towards paying the church debt and education of young students in the ministry, Ib.; erection of church, Methodist Episcopal Church v. Remington, 1 Watts 218; erection of school, Martin v. McCord, 5 Watts 493; Morrison v. Beirer, 2 Watts & Serg. 81; religious society, (Schwenkenfelder Society,) Zimmerman v. Anders, 6 Watts & Serg. 218; society for relief of the poor, Grandom's Estate, 6 Watts & Serg. 537.

Rhode Island-relief of the destitute, Derby v. Derby, 4 R. I. 414; erection of Baptist meeting-house, Potter v. Thornton, 7 R. I. 252; school and meeting-house, M. Street Baptist Society v. Hail, 8 R. I. 234; Brown v. Baptist Society, 9 R. I. 177.

South Carolina-church, for relief of preachers and missionary purposes, Gibson v. McCall, 1 Rich. L. 174; for Sundayschool and purchase of Bibles, AttorneyGeneral v. Jolly, 1 Rich. Eq. 99.

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Texas-public schools, Bell v. Alexander, 22 Texas 350; Paschal v. Acklin, 27 Texas 196.

Vermont for the education of freedmen, McAllister v. McAllister, 46 Vt. 272; or "of the scholars of poor people of the county of A.,” Clement v. Hyde, 50 Vt. 716.

Virginia-to the minister and vestry of the parish, for the poorest inhabitants, Richmond County v. Tayloe, Gilm. 336; school, (valid under code,) Kelly v. Love, 20 Gratt. 123; so, too, under code, to the literary fund of a county, Kinnaird v. Miller, 25 Gratt. 107; Literary Fund v. Dawson, 10 Leigh 147; and to theological seminary, though excluded by code, being authorized to take by special law, Ray v. Rowzie, 25 Gratt. 599.

In the United States Supreme Court, the following gifts have been upheld as valid charities, according to the law of the states controlling the question: Lorings v. Marsh, 6 Wall. 337, "for the benefit of the poor," as determined by trustees; Ould v. Washington Hospital, 5 Otto 303, for hospital to be incorporated by congress; in New York, for erection

(p) Heath v. Chapman, 2 Drew. 417. The trust was for masses "and other pious uses" and it was further held that even if the latter could, standing alone, be supported as "such pious uses as were charitable," yet they were vitiated by being connected with the direction for masses.

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