Church of the Holy Faith, Inc. v. State Tax Commission

BICKLEY, Justice.

The appellant is a corporation organized for religious purposes under the provisions of an act authorizing the organization of corporations for religious, benevolent, charitable, scientific, or literary purposes, or for the establishment of colleges, academies, seminaries, churches, or libraries. Section 32-506 et seq., Comp. Stats. 1929 (Laws 1880, c. 2).

All of its funds are devoted to religious and charitable purposes through the religious and charitable activities of the parish church.

The officers of the state seeking to subject certain property of appellant to a tax are…