State ex rel. Koeln v. St. Louis Young Men's Christian Ass'n
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Eon. J. Eugo Grimm, Judge. (1) Where the policy of a State is to exempt from taxation property used exclusively for religions, school, or educational purposes, such exemptions should not be construed as strictly as exemptions contrary to the public policy of the State, for as to such property, “exemption is the rule and taxation the exception.”
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Appeal from St. Louis City Circuit Court. — Eon. J. Eugo Grimm, Judge. (1) Where the policy of a State is to exempt from taxation property used exclusively for religions, school, or educational purposes, such exemptions should not be construed as strictly as exemptions contrary to the public policy of the State, for as to such property, “exemption is the rule and taxation the exception.” “As the policy of the State has always been to exempt property of the character mentioned . . . it should not be construed with the same degree of strictness that applies to provisions making exemptions…
1Opinion of the CourtBrown, J.
Action to collect general taxes on real estate. From a judgment for plaintiff, defendants appeal.
Respondent Koeln is the collector of the revenue in and for the city of St. Louis. The defendant St. Louis Young Men’s Christian Association is a religious and educational association, organized under the laws of Missouri (Art. 10, chap. 33, R. S. 1909). It is the principal defendant, and, for the purposes of this opinion, will hereafter be treated as the sole defendant.
Defendant owns two buildings in the city of St. Louis, which are mainly used for the physical education and spiritual and social…
2Cases cited5 opinions
- Fitterer v. CrawfordSupreme Court of Missouri · 1900
- State ex rel. Spillers v. JohnstonSupreme Court of Missouri · 1908
- Folk v. City of St. LouisSupreme Court of Missouri · 1913
- Lucas v. BrownMissouri Court of Appeals · 1908
- Taylor v. LabeaumeSupreme Court of Missouri · 1852
3Cited by19 opinions
- Salvation Army v. HoehnSupreme Court of Missouri · 1945
- Blue Springs Bowl v. SpradlingSupreme Court of Missouri · 1977
- Evangelical Lutheran Synod v. HoehnSupreme Court of Missouri · 1946
- Young Men's Christian Ass'n v. SestricSupreme Court of Missouri · 1951
- Community Memorial Hospital v. City of MoberlySupreme Court of Missouri · 1967
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