Legal Opinion

Washburn Memorial Orphan Asylum v. State

Supreme Court of Minnesota

Decided July 15, 1898No. Nos. 11,081-(225)PublishedCited by 9 opinions

Action in the district court for Hennepin county against the state of Minnesota and the board of county commissioners for Hennepin county to declare plaintiff’s land free from the lien of a certain special assessment. The cause was tried before Lancaster, J., without a jury, who ordered judgment in favor of defendants. From a judgment entered in pursuance of such order, plaintiff appealed. Affirmed.

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Action in the district court for Hennepin county against the state of Minnesota and the board of county commissioners for Hennepin county to declare plaintiff’s land free from the lien of a certain special assessment. The cause was tried before Lancaster, J., without a jury, who ordered judgment in favor of defendants. From a judgment entered in pursuance of such order, plaintiff appealed. Affirmed. It has been repeatedly held by this court that an assessment for the expense of a local improvement upon abutting property, or upon property supposed to be benefited by such improvement, is an…

1Opinion of the CourtCanty, J.

Appellant is the owner of certain real property in Minneapolis, on which the park board of that city have levied a special assessment to defray the expense of laying out Minnehaha boulevard, in that city. Appellant contests that assessment on the ground that the land is exempt from taxation.

On the trial the court below found:

“The plaintiff is, and during all the time hereinafter mentioned has been, a corporation organized under the laws of the state of Minnesota, for the purpose of conducting an institution of purely public charity, to wit,- an orphan asylum, and during all the time herein…

2Cases cited4 opinions

  1. City of Atlanta v. First Presbyterian ChurchSupreme Court of Georgia · 1891
  2. County of Adams v. City of QuincyIllinois Supreme Court · 1889
  3. Roosevelt Hospital v. Mayor, Aldermen & Commonalty of New YorkNew York Court of Appeals · 1881
  4. Hammond v. BuchananSupreme Court of Georgia · 1882

3Cited by9 opinions

  1. In re Improvement of Lake of the Isles ParkSupreme Court of Minnesota · 1922
  2. Whittaker v. City of DeadwoodSouth Dakota Supreme Court · 1909
  3. State v. Board of EducationSupreme Court of Minnesota · 1916
  4. City of St. Paul v. Oakland Cemetery Ass'nSupreme Court of Minnesota · 1916
  5. State ex rel. Kasper v. Minnesota Tax CommissionSupreme Court of Minnesota · 1917

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