Legal Opinion

Ramsey County v. Macalester College

Supreme Court of Minnesota

Decided December 1, 1892PublishedCited by 22 opinions

In proceedings to obtain judgment against certain tracts of land owned by Maealester College the District Court of Ramsey county Kelly, J., gave judgment June 25, 1892, sustaining the tax levy.

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In proceedings to obtain judgment against certain tracts of land owned by Maealester College the District Court of Ramsey county Kelly, J., gave judgment June 25, 1892, sustaining the tax levy. The point raised by the college in opposition to the taxation of its grounds was, in the opinion of that court, of great public importance, and liable to arise frequently, and on application of the college the trial court on August 16, 1892, made a statement of the facts established bearing on the point of its decision and transmitted it to this court pursuant to 1878 G. S. ch. 11, § 80. cited the…

1Opinion of the CourtDickinson, J.

This matter, certified to this court from the District Court pursuant to statute, presents the question of the taxability of a part .of a tract of land owned by Maealester College, upon which tract the college building and other structures are situated.

The entire tract to which reference is made is the east forty acres of a certain quarter section of land; being about one half of a mile long, north and south, and about one eighth of a mile wide, east and west. About six acres of this are within the limits of streets, by which the tract is surrounded. The college is an incorporated educational…

2Cases cited8 opinions

  1. Trustees of Griswold College v. StateSupreme Court of Iowa · 1877
  2. County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
  3. County of Hennepin v. GraceSupreme Court of Minnesota · 1881
  4. County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Minnesota · 1885
  5. County of Ramsey v. Church of the Good ShepherdSupreme Court of Minnesota · 1891

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3Cited by22 opinions

  1. Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
  2. Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
  3. St. Luke's Hospital Ass'n v. City of MilwaukeeWisconsin Supreme Court · 1967
  4. State v. Carleton CollegeSupreme Court of Minnesota · 1923
  5. Pingry Corp. v. Township of HillsideSupreme Court of New Jersey · 1966

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