State v. H. Longstreet Taylor Foundation

Julius J. Olson, Justice.

In proceedings to enforce delinquent personal property taxes against defendant in Pine county defendant answered the state’s citations, claiming that the property sought to be taxed was exempt under art. 9, § 1, of our constitution. The matter was heard upon issues duly framed, and findings and order for judgment sustaining defendant’s position were entered. The state’s motion for new trial was denied and it appeals. (As a matter of fact there are two cases, but as both are founded upon identical issues we shall treat them as though there were but one for decision.)

The…