Dakota Wesleyan University v. Betts

Action by Dakota Wesleyan University, an educational institution, owned, conducted, and supported by the Methodist Episcopal Church, against county treasurer of Davison county, this state, for the - return and repajunent of $995.55, with interest, being taxes paid1 by plaintiff to defendant under protest on certain lots situate in the city of Mitchell owned and used by plaintiff. The ground of protest is that under the Constitution and statutes of this state the property assessed is exempt from taxation. Such payment and protest was made under provisions of section 6826, R. C. 1919,.on…