HENDERSON
J.A.:—An
appeal
by
way
of
stated
case
from
the
judgment
of
His
Honour
Judge
Coughlin
of
the
County
of
Essex,
dated
January
2,
1942.
This
appeal
concerns
the
question
of
the
assessability
for
municipal
taxes
of
parsonages
situate
on
church
land
being
land
vested
in
the
trustees
or
corporation
representing
the
church
congregation,
and
the
land
occupied
therewith,
and
turns
upon
the
construction
of
s.
4(2)
of
the
Assessment
Act
R.S.O.
1937,
c.
272,
which
reads
as
follows:
"‘4.
All
real
property
in
Ontario
and
all
income
derived,
whether
within
or
out
of
Ontario,
by
any
corporation,
or
received
in
Ontario
on
behalf
of
any
corporation,
shall
be
liable
to
taxation,
subject
to
the
following
exemptions
:
:
(2)
Every
place
of
worship
and
land
used
in
connection
therewith
and
every
churchyard,
cemetery
or
burying
ground.”
This
was
followed
by
s-s.
(a)
of
s-s.
(2),
which
is
concerned
with
cemeteries
or
burying
grounds,
and
is
not
in
question
here.
Counsel
have
been
good
enough
to
furnish
the
Court
with
the
history
of
the
relevant
sections
of
the
Assessment
Act,
commencing
with
the
Consolidated
Assessment
Act
of
Upper
Canada,
1859
(Can.),
c.
55,
s.
9,
which
is
as
follows:
"
"
9.
All
land
and
personal
property
in
Upper
Canada
shall
be
liable
to
taxation,
subject
to
the
following
exemptions,
that
is
to
say:
«(3)
Every
place
of
worship,
Church-yard
or
Burying
ground
;
4
“
(21)
The
stipend
or
salar
of
any
Minister
of
Religion
from
whatever
source
derived,
as
long
as
the
same
does
not
exceed
one
thousand
two
hundred
dollars
annually.’’
The
subsequent
legislation
is
:
The
Assessment
Act
of
Upper
Canada,
1886
(Can.),
c.
53:
(9.
All
land
and
personal
property
in
Upper
Canada
shall
be
liable
to
taxation,
subject
to
the
following
exemptions,
that
is
to
say
:
"‘(3)
Every
place
of
worship,
Church-yard
or
Burying
ground
;
"(22)
The
stipend
or
salary
of
any
Minister
of
religion.’’
The
Assessment
Act
of
1869,
1868-9
(Ont.),
c.
36:
"9.
All
land
and
personal
property
in
the
Province
of
Ontario
shall
be
liable
to
taxation,
subject
to
the
following
exemptions,
that
is
to
say:—
(3)
Every
place
of
worship,
and
land
used
in
connection
therewith,
church
yard
or
burying
ground.
"
"
(22)
The
stipend
or
salary
of
any
minister
of
religion,
and
the
parsonage
or
dwelling
house
occupied
by
him,
with
the
lands
thereto
attached.’’
The
Assessment
Act,
1869
(Ont.),
e.
27
:
(
A.
That
sub-section
twenty-two
of
said
section
nine
be
repealed,
and
the
following
substituted:
‘The
stipend
or
salary
of
any
clergyman
or
minister
of
religion,
while
in
actual
connection
with
any
church,
and
doing
duty
as
such
clergyman
or
minister
to
the
extent
of
one
thousand
dollars,
and
the
parsonage
or
dwelling-house
occupied
by
him,
with
the
land
thereto
attached,
to
the
extent
of
two
acres,
and
not
exceeding
two
thousand
dollars
in
value.’
‘‘
The
Assessment
Act,
R.S.O.
1877,
c.
180
:
"‘All
land
and
personal
property
im
this
Province
shall
be
liable
to
taxation,
subject
to
the
following
exceptions,
that
is
to
say:
4<
(3)
Every
place
of
worship,
and
land
used
in
connection
therewith,
church
yard
or
burying
ground.
(
(23)
The
stipend
or
salary
of
any
clergyman
or
minister
of
religion,
while
in
actual
connection
with
any
church,
and
doing
duty
as
such
clergyman
or
minister
to
the
extent
of
one
thousand
dollars,
and
the
parsonage
or
dwelling-house
occupied
by
him,
with
the
land
thereto
attached,
to
the
extent
of
two
acres,
and
not
exceeding
two
thousand
dollars
in
value.
‘
‘
The
Assessment
Amendment
Act,
1885
(Ont.),
c.
42:
"‘12.
Sub-section
23
of
section
6
of
The
Assessment
Act
is
hereby
repealed
and
the
following
substituted
therefore
:—
(23)
The
stipend
or
salary
of
any
clergyman
or
minister
of
religion
while
in
actual
connection
with
any
church
and
doing
duty
as
such
clergyman
or
minister,
to
the
extent
of
one
thousand
dollars
and
the
parsonage,
when
occupied
as
such
or
unoccupied,
and
if
there
be
no
parsonage
the
dwelling
house
occupied
by
him
with
the
land
thereto
attached,
to
the
extent
of
two
acres,
and
not
exceeding
two
thousand
dollars
in
value.
This
subsection
shall
not
apply
to
a
minister
or
clergyman
whose
ordinary
business
or
calling
at
the
time
of
the
assessment
is
not
clerical
though
he
may
do
occasional
clerical
work
or
duty.’’
The
Assessment
Act,
R.S.O.
1887,
c.
193
:
“7.
All
property
in
this
Province
shall
be
liable
to
taxation,
subject
to
the
following
exemptions,
that
is
to
say:
""
(3)
Every
place
of
worship,
and
land
used
in
connection
therewith,
churchyard
or
burying
ground.
‘*
(25)
The
stipend
or
salary
of
any
clergyman
or
minister
of
religion
while
in
actual
connection
with
any
church
and
doing
duty
as
such
clergyman
or
minister,
to
the
extent
of
one
thousand
dollars,
and
the
parsonage,
when
occupied
as
such
or
unoccupied,
and
if
there
be
no
parsonage
the
dwelling
house
occupied
by
him
with
the
land
thereto
attached,
to
the
extent
of
two
acres,
and
not
exceeding
$2,000
in
value.
This
sub-section
shall
not
apply
to
a
minister
or
clergyman
whose
ordinary
business
or
calling
at
the
time
of
the
assessment
is
not
clerical,
though
he
may
do
occasional
clerical
work
or
duty.”
An
Act
respecting
Exemptions
from
Municipal
Assessments,
1890
(Ont.),
e.
55:
"1.
Land
on
which
a
place
of
worship
is
erected,
and
land
used
in
connection
with
a
place
of
worship,
shall
be
liable
to
be
assessed
in
the
same
way
and
to
the
same
extent
as
other
land,
for
local
improvements
hereafter
made
or
to
be
made.
"2.
The
stipends
or
salaries
of
clergymen
and
ministers
of
religion,
and
parsonages
or
dwellings
occupied
by
them
with
the
lands
attached
thereto,
shall
be
liable
to
assessment
for
all
municipal
purposes
in
the
same
manner,
and
to
the
same
extent
as
the
incomes,
dwellings
and
property
of
other
persons.
The
article
numbered
25
of
the
7th
section
of
The
Assessment
Act
is
hereby
repealed.
"6.
This
Act
shall
go
into
force
on
the
first
day
of
January
next
after
the
passing
thereof.”
(January
1st,
1891).
The
Consolidated
Assessment
Act,
1892
(Ont.),
e.
48:
"7.
All
property
in
this
Province
shall
be
liable
to
taxation,
subject
to
the
following
exemptions,
that
is
to
say:
"‘(3)
Every
place
of
worship,
and
land
used
in
connection
therewith,
churchyard
or
burying
ground.
Provided
however
that
land
on
which
a
place
of
worship
is
erected,
and
land
used
in
connection
with
a
place
of
worship,
shall
be
liable
to
be
assessed
in
the
same
way
and
to
the
same
extent
as
other
land,
for
local
improvements,
hereafter
made
or
to
be
made.”
The
Assessment
Act,
R.S.O.
1897,
c.
224:
"7.
All
property
in
this
Province
shall
be
liable
to
taxation,
subject
to
the
following
exemptions,
that
is
to
say:
"‘(3)
Every
place
of
worship,
and
land
used
in
connection
therewith,
churchyard
or
burying
ground;
but
land
on
which
a
place
of
worship
is
erected,
and
land
used
in
connection
with
a
place
of
worship,
shall
be
liable
to
be
assessed
for
local
improvements
in
the
same
way
and
to
the
same
extent
as
other
land.’’
An
Act
to
amend
The
Assessment
Act,
1903
(Ont.),
e.
21:
^1(2)
The
paragraph
numbered
3
of
said
section
7
(of
the
Assessment
Act)
is
amended
by
striking
out
all
the
words
after
the
words
‘burying
ground’
in
the
second
line.’’
The
Assessment
Act
(Consolidated),
1904
(Ont.),
c.
23:
"‘5.
All
real
property
in
this
Province
and
all
income
derived
either
within
or
out
of
this
Province
by
any
person
resident
therein,
or
received
in
this
Province
by
or
on
behalf
of
any
person
resident
out
of
the
same
shall
be
liable
to
taxation,
subject
to
the
following
exemptions,
that
is
to
say
:—
"‘(2)
Every
place
of
worship
and
land
used
in
connection
therewith,
churchyard
or
burying
ground.’’
The
Assessment
Act,
R.S.O.
1914,
c.
195,
s.
5,
is
to
the
same
effect
except
that
the
word
‘‘cemetery’’
is
introduced
after
the
word
^churchyard”
in
s-s.
(2).
The
Assessment
Amendment
Act,
1919
(Ont.),
c.
50
and
the
Assessment
Act,
R.S.O.
1927,
c.
238,
s.
4
are
not
material
here.
By
the
Assessment
Amendment
Act,
1936
(Ont.),
c.
3,
the
commencement
paragraph
of
s.
4
was
repealed,
and
a
new
subsection
substituted,
which
reads
as
follows:
"‘4.
All
real
property
in
Ontario
and
all
income
derived,
whether
within
or
out
of
Ontario,
by
any
corporation,
or
received
in
Ontario
on
behalf
of
any
corporation,
shall
be
liable
to
taxation,
subject
to
the
following
exemptions.”
The
statute
next
appears
in
the
Revised
Statutes
of
Ontario,
(1987),
c.
272,
s.
4,
already
quoted.
The
following
cases
may
be
referred
to:
Harris
v.
Whitby
Tp.
(1898),
34
C.L.J:
240
is
a
decision
of
Dartnell,
County
Judge
of
the
County
of
Ontario,
who
held
that
since
1890,
parsonage
and
a
reasonable
curtilage
surrounding
it
were
liable
to
taxation
for
municipal
purposes,
which
decision
is
in
accordance
with
the
express
provisions
of
the
statute
then
in
force.
Catholic
Corporation
of
Antigonish
v.
Municipality
of
Richmond
(1911),
45
N.S.R.
320,
is
a
decision
of
the
Court
of
Appeal
of
Nova
Scotia,
in
which
it
was
held
that
the
Assessment
Act,
R.S.N.S.
1900,
c.
73,
s.
4,
which
exempts
from
taxation
"
‘every
Church
and
place
of
worship
and
the
land
used
in
connection
therewith,
and
every
churchyard
and
burial
ground,’’
does
not
extend
to
and
include
lands
and
buildings
not
being
churches
or
places
of
worship
such
as
glebe
houses
and
lands,
rectories,
parsonages,
etc.
occupied
and
used
by
the
pastors
in
actual
charge
of
the
churches.
City
of
Victoria
v.
Bishop
of
Vancouver
Island,
59
D.L.R.
399,
[1921]
2
A.C.
384,
is
a
decision
of
the
Judicial
Committee
upon
s.
197(1)
of
the
Municipal
Act
of
British
Columbia
(1914
(B.C.),
c.
52),
which
exempts
from
municipal
rates
and
taxes
‘‘every
building
set
apart
and
in
use
for
the
public
worship
of
God.
‘
‘
It
was
held
that
this
exemption
applies
to
the
land
upon
which
a
building
of
the
description
is
erected,
as
well
as
to
the
fabric
itself.
Re
Melville
Presbyterian
Church,
[1926]
4
D.L.R.
1149
is
a
judgment
of
His
Honour
Judge
O’Connell,
Junior
Judge
of
the
County
of
York,
on
appeal
by
the
Corporation
of
the
Township
of
Searborough
from
the
Court
of
Revision
for
that
Township.
The
history
of
the
legislation
is
reviewed
and
His
Honour
says
at
p.
1151
:
"‘But
while
the
section
relating
to
the
exemption
of
parsonages
was
omitted
from
the
consolidated
Act,
s.
2
of
the
1890
Act
expressly
making
them
liable
to
assessment
was
not
included.
This,
however,
in
my
opinion
did
not
have
the
effect
of
restoring
the
previously
enjoyed
exemption
of
parsonages.
The
Legislature
having
but
a
short
time
before
by
express
legislation
taken
the
parsonages
out
of
the
exemption
had,
I
think,
deemed
the
omission
from
the
consolidated
Act
of
the
previously
exempting
section
sufficient
for
the
purpose
of
excluding
them
from
exemption
and
that
it
was
not
necessary
to
include
the
section
of
the
Act
of
1890
(s.
2)
expressly
making
them
liable
to
assessment,
the
expression
in
s.
7(3)
of
the
consolidated
Act
exempting
‘every
place
of
worship,
and
land
used
in
connection
therewith,
not
being
sufficiently
comprehensive
to
include
parsonages
in
view
of
its
previous
restricted
meaning.”
Assuming,
but
not
deciding
that
previous
legislation
is
to
be
a
guide
in
the
construction
of
subsequent
legislation,
I
am
in
agreement
with
the
reasoning
of
the
learned
County
Judge
and
whether
one
takes
into
account
the
history
of
this
legislation
or
not,
in
my
view
the
words
"‘every
place
of
worship
and
land
used
in
connection
therewith’’
do
not
include
houses
and
the
lands
appurtenant
thereto
used
as
a
residence
by
the
priests
or
ministers
of
the
Church.
The
stated
case
now
in
appeal
says
that
‘‘parsonages’’
or
"‘residences''
are
divided
into
three
classes,
as
follows:
Class
1
consists
of
cases
where
the
parsonage
and
the
church
are
structurally
connected.
Class
2
consists
of
cases
where
the
parsonage
and
the
church
are
physically
unconnected
but
are
situate
in
close
proximity
on
the
same
parcel
of
land.
Class
3
consists
of
cases
where
the
parsonage
and
the
church
are
on
lands
separated
by
intervening
lands
or
streets.
It
further
says:
"It
was
further
established
that
in
all
the
parsonages
involved
in
this
appeal
many
of
the
functions
incidental
to
the
management
and
operation
of
churches
as
places
of
worship
are
carried
on,
such
as
the
holding
of
trustee
meetings,
the
giving
of
spiritual
instructions,
the
solemnization
of
marriages,
the
keeping
of
civil
and
religious
records,
the
distribution
of
aid
to
the
needy
and
many
other
works
of
a
religious
or
philanthropic
nature.’’
It
was
conceded
by
counsel
that
the
three
classes
of
parsonages
above
set
forth
are
all
in
one
category,
so
far
as
the
question
of
exemption
is
concerned.
Primarily
a
parsonage
or
minister’s
residence
is
a
place
of
residence
for
the
minister,
and
if
married,
for
his
wife
and
children.
The
uses
made
of
it
as
above
referred
to
are
incidental
only,
and
in
my
view
the
words
"‘every
place
of
worship
and
land
used
in
connection
therewith’’
plainly
do
not
include
parsonages
or
ministers’
residences.
It
is
quite
common
nowadays
for
the
minister’s
residence
to
be
in
an
entirely
different
quarter
of
the
municipality
than
that
occupied
by
the
place
of
worship
and
it
is
conceivable
that
a
minister’s
residence
might
even
be
in
an
adjoining
municipality.
I
have
not
overlooked
the
argument
put
forward
by
Mr.
Rodd,
that
land,
real
property
and
real
estate,
are
defined
in
the
As-
sessment
Act
of
Ontario,
to
include
among
other
things,
all
buildings
placed
upon
the
land.
In
my
opinion
the
land
upon
which
a
parsonage
is
built,
is
not
land
used
in
connection
with
a
place
of
worship,
much
less
is
the
parsonage
erected
on
land
used
in
connection
with
a
place
of
worship.
The
answer
to
the
question
of
law
stated
by
the
learned
County
Judge
should
therefore
be
as
follows
:
Ministers
’
residences
or
parsonages
are
not
exempt
from
municipal
taxation
under
s-s.
(2)
of
s.
4
of
the
Assessment
Act,
R.S.O.
1937,
c.
272.
The
appeal
is
therefore
dismissed.
I
do
not
suppose
it
is
a
case
in
which
costs
are
asked.
Appeal
dismissed.
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