County of Hennepin v. Grace
Supreme Court of Minnesota
Case certified from the district court for Hennepin county, under Gen. St. 1878, c. 11, § 80, on application of the plaintiff.
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Case certified from the district court for Hennepin county, under Gen. St. 1878, c. 11, § 80, on application of the plaintiff. In proceedings to enforce payment of delinquent taxes on lots 1, 2, 3, é, 5, 6 and 7, in Bottineau’s addition to St. Anthony, in that county, Thomas L. Grace filed an answer, objecting that the property was exempt from taxation. . The issue was tried by Young, J., who found that the defendant, as Boman Catholic bishop, owns and holds the property in trust for the parish of St. Anthony of Padua, a parish of his diocese, and made further findings of fact as follows:…
1Opinion of the CourtCornell, J.
Upon the findings of fact the dwelling-house, together with the land within the enclosure surrounding it, which was used and occupied as a place of residence for the parish priest, was clearly subject to taxation, under the .authority of St. Peter’s Church v. County of Scott, 12 Minn. 595. The direct use made of the property was a secular, and not a religious one. The fact that the priest who occupied it, and for whose occupation as a residence it was intended, devoted himself exclusively to the service of the church to which it belonged, whereby the religious interests of the church were…
2Cited by28 opinions
- Lundberg v. County of AlamedaCalifornia Supreme Court · 1956
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- State Ex Rel. Reynolds v. NusbaumWisconsin Supreme Court · 1962
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
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