County of Ramsey v. Church of the Good Shepherd
Supreme Court of Minnesota
Case certified from the district court for Ramsey county, after trial before Brill, J., and judgment ordered for plaintiff, in proceedings to enforce payment of taxes against land of defendant occupied and used as stated in the opinion.
1Opinion of the CourtGilfillan, C. J.
This court has decided in two cases that a rectory or parsonage belonging to a church society is not exempt from taxation. St. Peter’s Church v. County of Scott, 12 Minn. 280, (395;) County of Hennepin v. Grace, 27 Minn. 503, (8 N. W. Rep. 761.) That question is therefore no longer open. The court has also adopted and acted upon and applied to this class of cases the rule of construction that a constitution or legislative act granting privileges, exemptions, or immunities not enjoyed by the community at large shall be strictly construed, and not held to extend beyond the plain requirements of…
2Cases cited2 opinions
- County of Hennepin v. GraceSupreme Court of Minnesota · 1881
- County of Hennepin v. BellSupreme Court of Minnesota · 1890
3Cited by25 opinions
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
- First Congregational Church v. Board of ReviewIllinois Supreme Court · 1912
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