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General, Religious and Non-Business Corpora-
REVISERS' NOTES, CITATIONS, DECISIONS, CIVIL AND PENAL CODES
By ROBERT C. CUMMING and FRANK B. GILBERT.
Compiled for the use of Clergymen and Trustees
By Rev. H. E. WAUGH,
Presiding Elder of Utica District, Northern New York Conference of the Methodist
Entered according to act of Congress, in the year one thousand eight hundred and ninety-six
BY BANKS & BROTHERS,
in the office of the Librarian of Congress, at Washington.
JUL 14 1927
The compiler of this volume has long regretted the lack of an authoritative and yet convenient work of law to which he might refer in the administration of the business of church corporations. In an experience of twenty-five years he has had many occasions to lament the lack of such an authority not only in the hands of brother ministers and trustees of churches; but even has noted its absence in the libraries of legal advisers. He holds, in common with a large number of friends, the opinion that there has long been a demand for such a work.
If we have recognized the need of such a volume prior to 1895, it has surely become a necessity since the revisions of that year. January 1st a new Constitution adopted by the people went into force. This Revised Constitution quite alters several sections relating to corporations in general, personal rights and the appropriation of public moneys to sectarian schools. In these pages it has been freely quoted; and, in fact, it forms the foundation of the entire work.
The Legislature of that year revised and codified both the Religious Corporation Law and the General Corporation Law. Material changes were made in these important statutes. The revisers seem to have proceeded on the theory that the General Corporation Law is the basis of all corporations law, and hence have omitted many provisions formerly found in the Religious Corporation Law. To give a right understanding of these new laws, their sources, and the principles which have entered into their construction need to be clearly indicated. Hence we have placed them side by side in the volume, and have included the sections of the old law repealed and the reasons therefor, the revisers' notes, together with court interpretations and citations. The Statutory Construction Law, defining legal terms and processes, explains and makes available all that follows.
The acts relating to taxation, or more correctly, exemption from taxation of non-business and religious corporations, are of interest to clergymen and trustees. Legacies are frequently left to benevolent societies and to churches. Are these trans