County of Hennepin v. Bell

Prior to the levy of the taxes in dispute here upon the property described in the record, the present owners, Bell and Maloney,-had become the owners thereof by purchase, and had leased the same to the trustees of an institution of learning known as “Bennett Seminary,” at a stipulated annual rental, and the premises were occupied by the seminary during the year for which such taxes are sought to be enforced. Bell and Maloney claim that the property is exempt from taxation because of such occupancy of the premises by the seminary, under Gen. St. 1878, c. 11, § 5, which provides that “all…