LIBRARIES, PUBLIC. A public library has been held to be "an association or insti tution of learning"; Philadelphia •Library Co. v. Donohugh, 12 Phila. (Pa.) 284, affirm ed in Appeal of Donohugh, 86 Pa. 306; to be "pre-eminently an educational institution"; Crerar v. Williams, 44 Ill. App. 497; to serve "an educational purpose"; Jones v. Haber sham, 3 Woods 443, Fed. Cas. No. 7,465, af firmed in 107 U. S. 174, 2 Sup. Ct. 336, 27 L. Ed. 401; to be "within the proper range" of school apparatus; Maynard v. Woodard, 36 Mich. 423.
A school tax cannot be appropriated to maintain a library which is open to the pu pils only as a part of the general public; Board of Education of Covington v. Board •of Trustees, 113 Ky. 234, 68 S. W. 10; but the legislature may provide for the organiza tion and maintenance of public libraries, as "a part of the educational system of the state"; School City of Marion v. Forrest, 168 Ind. 94, 78 N. E. 187; and it has been held that the legislature may authorize the •city council to pay over to the boards of trus tees of public libraries three per cent. of the •amount levied for public school purposes and half the fines and costs collected In the police courts ; Board of Trustees of Public Li brary of Covington v. Beitzer, 118 Ky. 738, 82 S. W. 421. It has been held that a tax to maintain a public library is not a tax for education ; Ramsey v. City of Shelbyville, 119 Ky. 180, 83 S. W. 116, 1136, 68 L. R. A. 300.
A law establishing library boards has been upheld under a constitutional power "to pro vide suitable means for the encouragement of intellectual improvement"; School City of Marion v. Forrest, 168 Ind. 94, 78 N. E. 187.
A library has been held to be a public charity ; Philadelphia Library Co. v. Dono hugh, 12 Phila. (Pa.) 284, affirmed in Appeal of Donohugh, 86 Pa. 306; People v. Com'rs
of Taxes, 11 Hun (N. Y..) 505 ; Cleveland Li brary Ass'n v. Pelton, 36 Ohio St. 253; Mer cantile Library Co. v. City of Philadelphia, 3 Pa. Dist. R. affirmed in 161 Pa. 155, 28 Atl. 1068 ; Delaware County Institute of Science v. Delaware County, 94 Pa. 163, though it was there held not to be a purely public charity where the benefits of the li brary and museum were restricted to mem bers, except upon conditions prescribed by the managers. In Jackson v. Phillips, 14 Allen (Mass.) 556, it was held that a library is a public charity; see also Crerar v. Wil liams, 44 Ill. App. 497 ; Maynard v. Wood ard, 36 Mich. 423; Dascomb v. Marston, 80 Me. 223, 13 Atl. 888 ; Duggan v. Slocum, 83 Fed. 244 ; Jones v. Habersham, 107 U. S. 174, 2 Sup. Ct. 336, 27 L. Ed. 401.
A library building, even as to parts leased to others, is exempt from taxation under an exemption of its stocks and real and person al property; State v. Leester, 29 N. J. L. 541; see State v. Krollman, 38 N. J. L. 574; in other cases exemption was not extended to parts of the building leased to others; Mercantile Library Co. v. City of Philadel phia, 161 Pa. 155, 28 Atl. 1068; Cleveland Library Ass'n v. Pelton, 36 Ohio St. Detroit Young Men's Soc. v. Mayor, etc., of Detroit, 3 Mich. 172. See generally 43 Am. L. Rev. 536.
Acceptance of a Carnegie foundation does not violate a general requirement that money appropriated must first be placed in a vil lage treasury to the credit of the fund ; Smith v. Evans, 74 Ohio St. 17, 77 N. E. 280 ; but it contravenes a requirement that the in debtedness in any year shall not exceed the income thereof ; Ramsey v. City of Shelby ville, 119 Ky. 180, 83 S. W. 116, 1136, 68 L. R. A. 300.