Appeal, No. 228, Oct. T., 1958, from order of Court of Common Pleas of Berks County, May T., 1957, No. 101, in case of Hawk Mountain Sanctuary Association v. Board for the Assessment and Revision of Taxes of Berks County. Order affirmed.
Louise F. McCarthy, with her John W. Biehl, and McFadden, Riskin, McCarthy and Holland, for appellant.
Harry R. Matten, County Solicitor, for appellee.
Before Rhodes, P.j., Hirt, Gunther, Wright, Woodside, Ervin, and Watkins, JJ.
[ 188 Pa. Super. Page 55]
This appeal is from a decree of the Court of Common Pleas of Berks County dismissing a petition to place the real property of Hawk Mountain Sanctuary Association on the list of properties exempt from taxation. The sole issue is whether the association is entitled to have its property exempted.
The purpose for which the association was organized is the following:
"The object of this corporation shall be to create a sympathetic understanding for birds and wild life, to provide a means of educating the public relative thereto and to establish and maintain parks, preserves and other places where birds and wild life may be protected, encouraged and permitted to live without molestation. The corporation shall not contemplate pecuniary gain or profit, incidental or otherwise, to any of its members."
In 1938 the association acquired 1418 acres by virtue of gifts made by persons interested in the objectives of the association. Since the acquisition of the land many improvements were made including the erection of a building valued at $32,000.
[ 188 Pa. Super. Page 56]
Two-thirds of the area is used solely for providing a sanctuary for hawks. Admission to the grounds is 25 cents for adults and 15 cents for children. Members pay dues of $2.00 or more. The curator of the sanctuary and other interested persons deliver ...