State v. Bishop Seabury Mission
Supreme Court of Minnesota
In proceedings in the district court for Rice county to enforce payment of personal property taxes for the year 1901, defendant Bishop Seabury Mission interposed an answer, claiming exemption from taxation under the provisions of section 3, article 9, of the Constitution of Minnesota. The case was tried before Buckham, J., who found in favor of defendant. From a judgment entered pursuant to the findings, plaintiff appealed.
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In proceedings in the district court for Rice county to enforce payment of personal property taxes for the year 1901, defendant Bishop Seabury Mission interposed an answer, claiming exemption from taxation under the provisions of section 3, article 9, of the Constitution of Minnesota. The case was tried before Buckham, J., who found in favor of defendant. From a judgment entered pursuant to the findings, plaintiff appealed. The provisions of the Constitution and statute will be strictly construed, and when a doubt exists it will be construed in favor of the state and against the exemption.…
1Opinion of the CourtBrown, J.
Proceedings to enforce the payment of personal property taxes alleged to be delinquent, in which defendant, the Bishop Seabury Mission, answered, claiming that the personal property sought to be taxed was exempt, under the provisions of section 3, article 9, of the state Constitution. Defendant had judgment in the court below, and plaintiff appealed.
The facts are as follows: Defendant is a corporation organized under and pursuant to the statutes of this state as an educational institution, having no capital stock, and is and always has been conducted without profit, or a view to profit, and…
2Cases cited9 opinions
- County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
- State ex rel. Olsen v. Board of Control of State InstitutionsSupreme Court of Minnesota · 1902
- County of Hennepin v. GraceSupreme Court of Minnesota · 1881
- County of Hennepin v. BellSupreme Court of Minnesota · 1890
- County of Ramsey v. Church of the Good ShepherdSupreme Court of Minnesota · 1891
4 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Christgau v. Woodlawn Cemetery Assn.Supreme Court of Minnesota · 1940
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
- Beta Theta PI Corp. v. Board of Com'rs of Cleveland CountySupreme Court of Oklahoma · 1925
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