Saginaw Hebrew Benevolent Society v. Budd

I am in accord with the reasoning and result in Mr. Justice Dethmers’ opinion insofar as the north 90 feet of the property in question is involved. I am not in accord with his conclusions relative to the south 60 feet. This property was purchased by plaintiffs in 1934, and has never been used as a cemetery. There never has been a burial in it. The property in question has a house on it, and was used as a home for the caretaker. Prom 1934 to 1937 the house was rented for $12 per month.

There are 2 tax-exemption statutes relating to cemeteries. The first enactment on this subject was PA 1869, No…