State ex rel. Eveland v. Erickson
South Dakota Supreme Court
Original preceding in mlandam.us by the State of South Dakota, upon the relation of H. D. Bveland, H. C. Preston and Hug'h Smith, constituting the State Tax Commission, against John P. Erickson, as County Auditor of Hughes County, South Dakota, defendant, and the Eirst .Congregational Church of Pierre, a corporation, intervenor, to compel defendant County Auditor to place upon the tax lists two certain tracts of land situated in Hughes County.
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Original preceding in mlandam.us by the State of South Dakota, upon the relation of H. D. Bveland, H. C. Preston and Hug'h Smith, constituting the State Tax Commission, against John P. Erickson, as County Auditor of Hughes County, South Dakota, defendant, and the Eirst .Congregational Church of Pierre, a corporation, intervenor, to compel defendant County Auditor to place upon the tax lists two certain tracts of land situated in Hughes County. (1) To point one of the opinion, Intervenor cited: State ex rel. v. Johnston (Mo.) 21 E. R. A. (N. S.) 171; Lutheran Hospital Ass’n. v. Baker (iS. D.)…
1Opinion of the CourtWhiting, J.
Relators’ seek, by mandamus, to compel defendant, as county auditor, to place upon the tax lists two certain tracts of land situate in his county. The following are the facts which we deem material. Each tract of land is owned by a church society, and situate thereon is a dwelling owned by such *67society and occupied as a parsonage by its minister; each tract is a portion of a larger tract, which entire tract would be exempt front taxation — because of a church situate thereon — if no part thereof were occupied by such parsonage; each minister receives the use of his parsonage free of rent…
2Cases cited21 opinions
- State ex rel. Spillers v. JohnstonSupreme Court of Missouri · 1908
- President & Fellows of Harvard College v. Assessors of CambridgeMassachusetts Supreme Judicial Court · 1900
- First Congregational Church v. Board of ReviewIllinois Supreme Court · 1912
- City of Chicago v. University of ChicagoIllinois Supreme Court · 1907
- People ex rel. Board of Trustees v. MezgerAppellate Division of the Supreme Court of the State of New York · 1904
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3Cited by25 opinions
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Application of VeithSouth Dakota Supreme Court · 1978
- National College of Business v. Pennington CountySouth Dakota Supreme Court · 1966
- State ex rel. Prchal v. DaileySouth Dakota Supreme Court · 1931
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