State ex rel. Oakland Cemetery Ass'n v. City of St. Paul
Supreme Court of Minnesota
In proceedings for enforcing a sidewalk assessment in the city of St. Paul, application was made to the district court for Ramsey county for judgment against certain lands of the Oakland Cemetery Association. The land-owner appeared and objected on the ground that the land assessed was owned and used by it exclusively as a cemetery.
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In proceedings for enforcing a sidewalk assessment in the city of St. Paul, application was made to the district court for Ramsey county for judgment against certain lands of the Oakland Cemetery Association. The land-owner appeared and objected on the ground that the land assessed was owned and used by it exclusively as a cemetery. The objection was overruled by Simons, J., and judgment ordered and entered against the land, whereupon the land-owner brought the proceedings before this court by certiorari.
1Opinion of the CourtMitchell, J.
The statute relating to cemetery associations (Gen. St. 1878, c. 34, § 259) provides that “the cemetery lands and property of any association formed pursuant to this title are exempt from all public taxes and assessments.” The question here is whether this exemption includes assessments levied for local improvements, which *530in this case was a sidewalk, the cost of which was, in accordance with the charter of the city of St. Paul, assessed upon the property fronting upon the improvement, “in accordance with the number of lineal feet of real estate.” An assessment of this kind is a tax, the…
2Cases cited1 opinion
- Noonan v. City of StillwaterSupreme Court of Minnesota · 1885
3Cited by18 opinions
- City of Atlanta v. First Presbyterian ChurchSupreme Court of Georgia · 1891
- Gale v. Commissioner of TaxationSupreme Court of Minnesota · 1949
- Proprietors of the Cemetery v. Mayor of CambridgeMassachusetts Supreme Judicial Court · 1889
- Wolford v. Crystal Lake Cemetery Ass'nSupreme Court of Minnesota · 1893
- C. A. Wagner Construction Co. v. City of Sioux FallsSouth Dakota Supreme Court · 1947
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