Ramsey County v. Stryker
Supreme Court of Minnesota
In proceedings to obtain judgment against Peter Stryker for personal taxes, the District Court of Ramsey County, Kelly, J., gave judgment February 2, 1892, sustaining the tax levy.- The defendant Peter Stryker, by his answer stated, that at the time-of the assessment and levy of the tax, he owned and used the personal property sought to be taxed, exclusively for the conduct and maintenance of a seminary of learning called Stryker Seminary, and that it was exempt from…
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In proceedings to obtain judgment against Peter Stryker for personal taxes, the District Court of Ramsey County, Kelly, J., gave judgment February 2, 1892, sustaining the tax levy.- The defendant Peter Stryker, by his answer stated, that at the time-of the assessment and levy of the tax, he owned and used the personal property sought to be taxed, exclusively for the conduct and maintenance of a seminary of learning called Stryker Seminary, and that it was exempt from taxation. The point raised was, in the opinion of the trial court, of great public importance and liable to arise frequently;…
1Opinion of the CourtVanderburgh, J.
This is a proceeding to enforce the collection of a tax upon certain personal property of Stryker Seminary.
The assessment was made upon the same as the property of the seminary, and, upon being returned as delinquent, the usual citation was issued, in response to which one Peter Stryker appeared and made answer; and thereupon an agreed statement of facts was submitted to the court for its decision, and thereafter, upon due consideration had, the court determined that the property was not exempt, and ordered judgment for the amount of the tax accordingly.
It appears that Stryker Seminary is…
2Cases cited3 opinions
- County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
- County of Hennepin v. GraceSupreme Court of Minnesota · 1881
- County of Hennepin v. BellSupreme Court of Minnesota · 1890
3Cited by14 opinions
- Atlantic Trust Co. v. DanaCourt of Appeals for the Eighth Circuit · 1903
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
- Graphic Arts Educational Foundation, Inc. v. StateSupreme Court of Minnesota · 1953
- State v. Bishop Seabury MissionSupreme Court of Minnesota · 1903
- St. John's Military Academy v. EdwardsWisconsin Supreme Court · 1910
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