Comstock v. Boyle
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Fond du Lae county: A. H. Reid, Judge. In 1865 Horatio Ward, an American banker residing in London, England, made a bequest “to the various asylums •or homes that have been formed or may be formed within a year throughout the loyal states for the orphans by the late war for the restoration of the Union.”
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Appeal from a judgment of tbe circuit court for Fond du Lae county: A. H. Reid, Judge. In 1865 Horatio Ward, an American banker residing in London, England, made a bequest “to the various asylums •or homes that have been formed or may be formed within a year throughout the loyal states for the orphans by the late war for the restoration of the Union.” Among other provisions his will contained this: “I judge that the interest only, for a time, will be used, and that the bequest be so managed as to give the orphans, as they become of age, a sum of money to fit them out in life and thus…
1Opinion of the CourtViNJE, J.
It is conceded by the defendants that if the land was taxable when the taxes on which the tax deeds are based were assessed against it, then plaintiff’s tax title is valid. The sole question for determination, therefore, is whether or not the land was taxable in the years 1893, 1894, 1895, and 1896. The defendants claimed that the land belonged to the ■state exclusively, and that under subd. 2, sec. 1038, Stats. *185(1898), wbict provides that property “owned exclusively by 'the United States or by this state” shall be exempt from taxation, it was not taxable.
It is evident that it was the intent…
2Cases cited5 opinions
- Merrill Railway & Lighting Co. v. City of MerrillWisconsin Supreme Court · 1903
- St. Louis v. WennekerSupreme Court of Missouri · 1898
- McChesney v. People ex rel. JohnsonIllinois Supreme Court · 1881
- Board of Commissioners v. BaldwinSupreme Court of Kansas · 1883
- Town of Mitchellville v. Board of SupervisorsSupreme Court of Iowa · 1884
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- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Satterlee v. Gulf Coast Waste Disposal AuthorityTexas Supreme Court · 1978
- State ex rel. Wisconsin University Building Corp. v. BareisWisconsin Supreme Court · 1950
- People Ex Rel. Olmsted v. University of IllinoisIllinois Supreme Court · 1927
- State Ex Rel. City of St. Louis v. BaumannSupreme Court of Missouri · 1941
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