Trustees of the Methodist Episcopal Church v. Ellis

This was a proceeding by the appellants in the court below to enjoin the appellees from collecting certain taxes. The court below sustained a demurrer to the complaint, and the appellants having refused to amend the complaint, judgment was rendered by the court for the appellees, from which judgment the appellants appeal to this court to obtain a reversal thereof. It is claimed by the appellants that the property described in the complaint is, under the laws of this State, exempt from assessment and taxation.

The material facts stated in the complaint are, that the Methodist Episcopal Church,…