Montana Catholic Missions v. County of Lewis & Clark
Montana Supreme Court
Appeal from, First Judicial District, Lewis and Clarice County. Action to enjoin collection of taxes. Judgment was rendered for the defendants below by Hunt, J. Statement of the case by the justice delivering the opinion: This action was brought by the plaintiff against the county of Lewis and Clarke, and the treasurer thereof, praying for a judgment that the assessment of general taxes against certain real estate of plaintiff, and the levy of said taxes, be adjudged to be…
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Appeal from, First Judicial District, Lewis and Clarice County. Action to enjoin collection of taxes. Judgment was rendered for the defendants below by Hunt, J. Statement of the case by the justice delivering the opinion: This action was brought by the plaintiff against the county of Lewis and Clarke, and the treasurer thereof, praying for a judgment that the assessment of general taxes against certain real estate of plaintiff, and the levy of said taxes, be adjudged to be void, and that the said treasurer be enjoined from selling said property for said taxes. The plaintiff set up in its…
1Opinion of the CourtDe Witt, J.
The c ontention of appellant is, that section 2 of article XII of the constitution and section 2 of the revenue act of 1891 exempt from taxation the real estate described in its complaint. It is fully conceded by the complaint that the real estate is not used by the plaintiff exclusively, or at all, for an institution of purely public charity. It is alleged that it is intended to be so used. For the purposes of this decision it may be considered that the plaintiff is an institution of purely public charity.
It is observed that the section of the constitution cited describes two classes of…
2Cases cited5 opinions
- Washburn College v. Comm'rs of Shawnee Co.Supreme Court of Kansas · 1871
- Detroit Young Men's Society v. MayorMichigan Supreme Court · 1854
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- Green Bay & Mississippi Canal Co. v. Outagamie CountyWisconsin Supreme Court · 1890
- Mulroy v. ChurchmanSupreme Court of Iowa · 1883
3Cited by15 opinions
- Town of Cascade v. County of CascadeMontana Supreme Court · 1926
- Flathead Lake Methodist Camp v. WebbMontana Supreme Court · 1965
- Davis v. MorganSupreme Court of Oklahoma · 1939
- McColl v. Dallas CountySupreme Court of Iowa · 1935
- Berger v. University of New MexicoNew Mexico Supreme Court · 1923
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