Rogers Memorial Sanitarium v. Town of Summit

The following opinion was filed May 17, 1938:

Fowler, J.

The action is by Rogers Memorial Sanitarium, a nonstock, nonprofit corporation, against the town of Summit, to recover $897.02 of a tax of $997.02 imposed by the town upon the plaintiff as real-estate and personal-property taxes during the year 1936. The taxes were paid under protest. The claim for recovery is based upon the contention that the buildings, personal property, and ten acres of the land on which a sanitarium of the plaintiff is located is exempt as belonging to an institution covered by sec. 70.11 (4), Stats. The statute…