City of Denver v. Colorado Seminary

I cannot share the opinion of the court. The astounding result of the decision, which I shall endeavor to point out, is so shocking that I am constrained to give expression to my view.

The exemption granted the seminary by the legislative act of 1864 is in this language: “Such property as may be necessary for carrying out the design of the Seminary *117in the best manner, while nsed exclusively for such purpose, shall be free from all taxation. ’ ’ Ter. Laws, ’64, p. 209.

' - This exemption, applied to the twelve-story building at a- street intersection in Denver where traffic is reputed to be the…