Legal Opinion

Vail v. Beach

Supreme Court of Kansas

Decided July 15, 1872PublishedCited by 28 opinions

-Error from Douglas District Court. Injunction, brought to restrain the collection of $218 taxes alleged to have been illegally levied on certain real property in the city of Lawrence for the year 1871. The petition alleged that said property (certain city lots,) was-owned by the Protestant Episcopal Diocese of Kansas, a religious society; that said premises were used and occupied by the Right Reverend Thomas H. Vail, D.D., Bishop of the Diocese of Kansas, as a residence and…

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-Error from Douglas District Court. Injunction, brought to restrain the collection of $218 taxes alleged to have been illegally levied on certain real property in the city of Lawrence for the year 1871. The petition alleged that said property (certain city lots,) was-owned by the Protestant Episcopal Diocese of Kansas, a religious society; that said premises were used and occupied by the Right Reverend Thomas H. Vail, D.D., Bishop of the Diocese of Kansas, as a residence and house, and for no other purpose, and that said society or association does not own or occupy ground exceeding ten acres…

1Opinion of the Court

The opinion of the court Avas delivered by

Kingman, C. J.:

It Avas clearly demonstrated in the case ■of Washburn College v. Comm’rs of Shawnee County, 8 Kas., 344, that it Avas the use and not the OAvnership of property, that determines AAdrether property is exempt from taxation under §1 of art. 11 of the constitution. Therefore the only question to be decided in this case is, whether the property occupied by the plaintiff in error as a -residence is exempt from taxation; and on this point avo have no doubt. The ■exalted station, the great ability and usefulness, as Avell as the ■eminent piety…

2Cases cited1 opinion

  1. Washburn College v. Comm'rs of Shawnee Co.Supreme Court of Kansas · 1871

3Cited by28 opinions

  1. Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
  2. Stahl v. Kansas Educational Ass'nSupreme Court of Kansas · 1895
  3. First Congregational Church v. Board of ReviewIllinois Supreme Court · 1912
  4. Nuns of the Third Order v. YounkinSupreme Court of Kansas · 1925
  5. State ex rel. Alexian Brothers' Hospital v. PowersMissouri Court of Appeals · 1881

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