State v. Rowan

This appeal involves thirteen suits for the State, County of Shelby, and City of Memphis, to recover taxes for the years 1925-1934, inclusive. The taxes were assessed on real property of the University Club of Memphis. That defendant has appealed from a decree in favor of the complainants for the amount of the taxes, interest, penalties, and costs.

Defendant University Club claims that it is an educational institution and that its property is accordingly exempt from taxation. This is the principal defense. Other defenses are made which will all be noticed in the opinion.

The University Club was…