Thomas Armstrong and Others, Plaintiffs in Error v. the Treasurer of Athens County

ERROR to the Supreme Court of the state of Ohio. A bill was filed in the court of common pleas of the county of Athens, in the state of Ohio, by Thomas Armstrong and others, stating that they were seised in fee of certain lands purchased by them from the president and trustees of the Ohio University, in pursuance of the provisions of an act of the assembly of the state of Ohio, entitled 'an act authorizing the trustees of the Ohio University, to dispose of certain lands,' passed February 4th, 1826. The lands were situated within the two townships granted by congress, within the bounds of the Ohio Company's purchase, for the endowment of a university. By the 17th section of the act of the assembly of Ohio, passed February 1804, entitled, 'an act establishing a University in the town of Athens,' it is declared, 'that the lands in the two townships aforesaid, with the buildings which are or may be erected thereon, shall be for ever exempt from all state taxes.' The bill asserted, that the lands were purchased from the president and trustees of the University, in the full faith and confidence, that the same would remain for ever and exempt from all taxes for state purposes. The bill further represented, that notwithstanding the declaration contained in the act of February 18th, 1804, in pursuance of the provisions of an act of the assembly of Ohio, passed on the 21st of March 1840, entitled 'an act to amend an act authorizing the trustees of the Ohio University to dispose of certain lands, passed February 4th, 1826,' the several tracts of land belonging to the complainants had been appraised by the assessor of Athens county, and placed on the duplicate for taxation, by the auditor of the county, and taxes for state and county purposes had been assessed on the said lands. The tax duplicates had been placed in the hands of a collector, and they had been called upon to pay the same. The bill prayed for an answer, and for a perpetual injunction from further proceedings to collect the said taxes; and for further and other relief. By the ordinance of congress of 1787, under which a large body of land was sold to a company, two townships of land were reserved for the purposes of a university; and in 1804, the legislature of Ohio established a university at Athens, appropriating to it these two townships of land. By this act, the land was to be leased out for ninety-nine years, the rents to be pain to the University; and the land was declared to be exempted from all state taxes. In 1826, the legislature of Ohio authorized all the land belonging to the University to be sold in fee-simple; and nothing was stated in this act, exempting the land to be sold from taxes. The appellants purchased the land from the University, sold under the authority of this law.