United States National Bank v. Poor Handmaids of Jesus Christ
Wisconsin Supreme Court
Appeal from a judgment of the superior court of Douglas county: Chaeles Smith, Judge. Action to foreclose tax-sale certificates representing special assessments under the charter of the city of Superior for the construction of a sewer.
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Appeal from a judgment of the superior court of Douglas county: Chaeles Smith, Judge. Action to foreclose tax-sale certificates representing special assessments under the charter of the city of Superior for the construction of a sewer. Defendant contends that the property was exempt from such assessments under the following provision: “No lot or parcel of land benefited in said city shall he exempt from the payment of its portion of any tax or assessment for sewers, the improvement of streets or the building or repairing of sidewalks, excepting only property belonging to the United States or…
1Opinion of the CourtMarshall, J.
Is appellant “a religious . . . corporation” within tbe meaning of sec. 244, cb. 124, Laws of 1891 (tbe city charter of Superior) ? That is tbe vital question.
Tbe statutes furnish opportunity for incorporating religious bodies. Cb. 91. Appellant does not refer to that for existence. They also provide for forming corporations in general. Cb. 86. Appellant was organized under tbe latter. That is significant.
It seems tbe term “religious . . . corporation” in tbe Superior charter means tbe same as tbe similar term in cb. 91 of tbe Statutes. It is further considered that tbe declared *616purposes of…
2Cases cited3 opinions
- Robertson v. BullionsNew York Supreme Court · 1850
- Yates v. City of MilwaukeeWisconsin Supreme Court · 1896
- Riffe v. ProctorMissouri Court of Appeals · 1903
3Cited by10 opinions
- Waushara County v. GrafWisconsin Supreme Court · 1992
- Industrial Commission v. Woodlawn Cemetery Ass'nWisconsin Supreme Court · 1939
- Green Scapular Crusade, Inc. v. Town of PalmyraCourt of Appeals of Wisconsin · 1984
- Northwestern Publishing House v. City of MilwaukeeWisconsin Supreme Court · 1922
- Waushara County v. GrafCourt of Appeals of Wisconsin · 1990
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