State v. Northwestern Preparatory School

Matson, Justice.

Appeals in five tax cases consolidated for trial, first, from four judgments for delinquent personal and real property taxes,1 and second, from an order denying a motion to vacate a judgment2 for delinquent real estate taxes.

All five cases will be treated as one on this appeal since the only question which need be considered is whether the taxpayer, Northwestern Preparatory School, is exempt from taxation under Minn. Const. art. 9, § 1, and M. S. A. 272.02, which declare that all acade*554mies, colleges, and, universitiesand all seminaries of learning shall he exempt from taxation.