Gymnastic Ass'n of the South Side of Milwaukee v. City of Milwaukee
Wisconsin Supreme Court
Appeal from an order of tbe circuit court for Milwaukee county: WakreN D. TaeeaNt, Circuit Judge. Tbe appeal is from an order sustaining a demurrer to the plaintiff’s complaint praying cancellation of an assessment and levy of general taxes for tbe year 1904 on plaintiff’s real estate, and for temporary and permanent injunction against any steps to collect such taxes.
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Appeal from an order of tbe circuit court for Milwaukee county: WakreN D. TaeeaNt, Circuit Judge. Tbe appeal is from an order sustaining a demurrer to the plaintiff’s complaint praying cancellation of an assessment and levy of general taxes for tbe year 1904 on plaintiff’s real estate, and for temporary and permanent injunction against any steps to collect such taxes. Tbe complaint alleges that plaintiff is a corporation organized under ch. 44, P. & L. Laws of 1869, under tbe name of “The Gymnastic Association of the South Side of Milwaukee/’ called in German “Der Turn Verein der Suedseite…
1Opinion of the CourtDodge, J.
1. The first question to be resolved is whether the taxability of plaintiff’s property is governed by the special act incorporating it, ch. 44, P. & L. Laws of 1869, or by the general statute, originally ch. 309, Laws of 1883, which, *432before tbe assessment of these taxes, bad become embodied in tbe revision of 1898 as subd. 23, sec. 1038, Stats. 1898, and provides:
“All of tbe real and personal property of tbe Turner societies which are or may be. incorporated under tbe laws of this state, which is used exclusively for educational purposes, is hereby exempted from taxation.”
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2Cases cited33 opinions
- Morris v. Lone Star Chapter No. 6Texas Supreme Court · 1887
- State ex rel. Risch v. Board of Trustees of the Policemen's Pension FundWisconsin Supreme Court · 1904
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Philadelphia v. BarberSupreme Court of Pennsylvania · 1894
- Fitterer v. CrawfordSupreme Court of Missouri · 1900
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3Cited by33 opinions
- First National Leasing Corp. v. City of MadisonWisconsin Supreme Court · 1977
- Union Cemetery v. City of MilwaukeeWisconsin Supreme Court · 1961
- State ex rel. City of Milwaukee v. Milwaukee Electric Railway & Light Co.Wisconsin Supreme Court · 1911
- Deutsches Land, Inc. v. City of GlendaleWisconsin Supreme Court · 1999
- Welfare Federation v. GlanderOhio Supreme Court · 1945
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