City of St. Paul v. Oakland Cemetery Ass'n
Supreme Court of Minnesota
Application to the district court for Ramsey county for confirmation of an assessment for the construction of a sewer on Magnolia street in the city of St. Paul.
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Application to the district court for Ramsey county for confirmation of an assessment for the construction of a sewer on Magnolia street in the city of St. Paul. Defendant in its answer set up that it was organized in the year 1853 by virtue of the laws of the territory of Minnesota for the purpose of holding lands exclusively for the purposes of a public cemetery, and was authorized by law to hold not exceeding 300 acres exclusively for such purposes; that it actually owned 100 acres and no more; that in State v. City of St. Paul, 36 Minn. 529, this court held that its lands are exempt from…
1Opinion of the CourtHolt, J.
Section 6286, G. S. 1913, which provides that the lands of a cemetery association organized under the laws of this state “shall be exempt from all public taxes and assessments,” is attacked as unconstitutional on this appeal.
The city contends that the Constitution specifies what property may be exempt from public burdens and the extent thereof, and that it is beyond the power of the legislature to add thereto. Section 1 of article 9 of the Constitution so far as pertinent to this case reads: “The power of taxation shall never be surrendered, suspended or contracted away. Taxes shall be…
2Cases cited13 opinions
- Mayor of Baltimore v. Proprietors of Green Mount CemeteryCourt of Appeals of Maryland · 1855
- Buffalo Cemetery Assn. v. . City of BuffaloNew York Court of Appeals · 1889
- Buffalo City Cemetery v. . City of BuffaloNew York Court of Appeals · 1871
- City St. Improvement Co. v. Regents of Univ. of Cal.California Supreme Court · 1908
- State ex rel. Oliver Iron Mining Co. v. City of ElySupreme Court of Minnesota · 1915
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- City & County of Denver v. TihenSupreme Court of Colorado · 1925
- In re Improvement of Lake of the Isles ParkSupreme Court of Minnesota · 1922
- O'BRIEN v. City of Saint PaulSupreme Court of Minnesota · 1969
- State ex rel. Kasper v. Minnesota Tax CommissionSupreme Court of Minnesota · 1917
- State v. Crystal Lake Cemetery Ass'nSupreme Court of Minnesota · 1923
1 more not listed; retrieve them via the Exa API.