Out of
many illustrations of this fact two are here cited as affecting American
higher education. The reader will observe in these paragraphs from the
charters of Harvard College and Brown University the familiar exemption
of corporate property from taxation, and the exemption of persons
connected with these institutions not only from taxes, but also from
other public duties. The charter of Brown University refers explicitly
to European university privileges. Both of these charters, with some
amendments, are still in force.
And, further, be it ordered by this Court and the authority
thereof, that all the lands, tenements, or hereditaments, houses,
or revenues, within this jurisdiction, to the aforesaid President
or College appertaining, not exceeding the value of five hundred
pounds per annum, shall from henceforth be freed from all civil
impositions, taxes, and rates; all goods to the said Corporation,
or to any scholars thereof, appertaining, shall be exempted from
all manner of toll, customs, and excise whatsoever; and that the
said President, Fellows, and scholars, together with the
servants, and other necessary officers to the said President or
College appertaining, not exceeding ten,--viz. three to the
President and seven to the College belonging,--shall be exempted
from all personal civil offices, military exercises or services,
watchings and wardings; and such of their estates, not exceeding
one hundred pounds a man, shall be free from all country taxes or
rates whatsoever, and none others.
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