State v. Academy of Our Lady of Lourdes

Magney, Justice.

The state has brought two proceedings to enforce taxes for the years 1942 and 1943, respectively, on personal property used by St. Mary’s Hospital in the city of Rochester, and on moneys and credits derived from the operation of said hospital. The court found that the property was exempt from taxation and ordered judgment for defendant in each case. Appeals are from the judgments so entered.

Defendant claims exemption by reason of Minn. Const. art. 9, § 1, which provides:

“* * * public hospitals, academies, colleges, universities, and all seminaries of learning, all churches,…