Oak Grove Cemetery Ass'n v. Department of Taxation

The conclusions reached below are according to the statutes applicable to the facts involved. The authorities responsible for administering the law with relation to taxation are required by sec. 72.01, Stats. 1945, to impose a tax upon any transfer of property or any interest therein, “in trust or otherwise,” unless the transfer is to “county, town or municipal corporations within the state, for. strictly county, town or municipal purposes,” or unless the transfer is to “corporations of this state organized under its laws or voluntary associations organized solely for religious, charitable or…