State ex rel. Hudson v. Academy of Science
Missouri Court of Appeals
Appeal from the St. Louis Circuit Court, Thayer, J. The property was used for “ purposes purely charitable ” and was exempt from taxation. —Const. 1875, Art. X., sect. 6 ; Sess. Acts 1872, p’. 84, sect. 3; Sess. Acts 1877, p. 393, sect. 1; Rev. Stats., sect. 6659 ; The State ex rel. v. Powers, 10 Mo.
Read the full summary
Appeal from the St. Louis Circuit Court, Thayer, J. The property was used for “ purposes purely charitable ” and was exempt from taxation. —Const. 1875, Art. X., sect. 6 ; Sess. Acts 1872, p’. 84, sect. 3; Sess. Acts 1877, p. 393, sect. 1; Rev. Stats., sect. 6659 ; The State ex rel. v. Powers, 10 Mo. App. 263; s. c. 74 Mo. 476. The concession made to the Academy of Science, belongs to the class of law denominated privilegia favorabilia. —Rector, etc., v. Philadelphia, 24 How. 300; Railroad Go. v. Georgia, 98 U. S. 365; Washington University v. Rowse, 42 Mo. 325 ; s. c. 75 U. S. 437, 438; Past…
1Opinion of the CourtBakewell, J.
This is an action begun on May 6, 1880, for back taxes. The taxes in question are state, city, and school taxes for the years 1877 and 1878, assessed against a lot in the city of St. Louis.
The answer of the Academy of Science admits that the lot in question is owned by it and by its co-defendant, the Missouri Historical Society, as tenants in common. The answer then sets up two special defences, the first of which is as follows :—
The Academy of Science was incorporated by Act of January 17, 1857 (Sess. Acts, 542), having for its objects the advancement of science and the establishment in St.…
2Cases cited5 opinions
- Yeaton and Others, of the Schooner General Pinkney and Cargo v. The United StatesSupreme Court of the United States · 1809
- Commonwealth v. DuaneSupreme Court of Pennsylvania · 1809
- M'Quilkin v. Doe ex dem. StoddardIndiana Supreme Court · 1848
- City of Augusta v. NorthSupreme Judicial Court of Maine · 1870
- Mitchell v. Board of Trustees of Township No. 8Supreme Court of North Carolina · 1874
3Cited by11 opinions
- Lackland v. WalkerSupreme Court of Missouri · 1899
- State ex rel. Olsen v. Board of Control of State InstitutionsSupreme Court of Minnesota · 1902
- Foster v. City of DuluthSupreme Court of Minnesota · 1913
- St. Louis Union Trust Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1932
- City of St. Louis v. State Tax CommissionSupreme Court of Missouri · 1975
6 more not listed; retrieve them via the Exa API.