Salisbury v. Lane
Idaho Supreme Court
APPEAL from District Court, Blaine County. We call attention in the first instance to the well-established rule, so strictly enforced by all courts, that in order that property be exempt from taxation, the terms of exemption must be clear and positive. There must be no doubt, for if there is a doubt about the intention to exempt the property, then it will be held that the property is subject to taxation.
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APPEAL from District Court, Blaine County. We call attention in the first instance to the well-established rule, so strictly enforced by all courts, that in order that property be exempt from taxation, the terms of exemption must be clear and positive. There must be no doubt, for if there is a doubt about the intention to exempt the property, then it will be held that the property is subject to taxation. (Thurs-ton Co. v. Sisters’ Souse of Providence, 14 Wash.-264, 44 Pac. 252; People v. Commissioners, 76 N. Y. 73; People v. Davenport, 91 N. Y. 586; Cooley on Taxation, 2d ed., 204, 205; 1…
1Opinion of the CourtHuston, C. J.
This is a submission of a controversy without action. It is unnecessary to set forth the entire stipulation of facts, as shown by the transcript. The question submitted to the court upon this agreed case is as follows: “Were mining claims, for which United States patents had been issued, exempt from taxation in 1898 when the mining claims hereinbefore mentioned were assessed?” This submission involves simply the construction of subdivision 7, section 1401, of the Revised Statutes. Said section provides that “the following property is exempt from taxation: .... Seventh. Mining claims, but…
2Cases cited1 opinion
- State v. KruttschnittNevada Supreme Court · 1868
3Cited by18 opinions
- Bistline v. BassettIdaho Supreme Court · 1928
- Idaho Gold Dredging Co. v. BalderstonIdaho Supreme Court · 1938
- Lewiston Orchards Irrigation District v. GilmoreIdaho Supreme Court · 1933
- Tax Exemption of Sunset Memorial Gardens, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1958
- Andrews v. North Side Canal Co.Idaho Supreme Court · 1932
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