State v. Church of Incarnation

Taylor, C.

This is an appeal by defendant from a judgment entered in proceedings to enforce the collection of taxes against real estate. Defendant states in its brief:

*49“This appeal presents but one question, namely: Is land owned by a church used and occupied exclusively as a residence for its pastor and his assistants, who also teach in the parochial school, subject to taxation under the Constitution of the State of Minnesota as it now exists?”

Two other church organizations, of other denominations, owning-similar property, have filed briefs in support of defendant’s con-tention.

Defendant owns…