Wyman v. City of St. Louis
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. It was obviously the policy and object of the legislature, in enacting the clause of the statute, by virtue of which exemption is claimed, to encourage education ; but it is well settled that, whenever a special exemption from certain general duties is contained in a statute, it is not expounded according to the rule of liberal construction. 19 Ohio, 115. The fact that the plaintiff derives a large revenue from renting the most valuable…
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Appeal from St. Louis Circuit Court. It was obviously the policy and object of the legislature, in enacting the clause of the statute, by virtue of which exemption is claimed, to encourage education ; but it is well settled that, whenever a special exemption from certain general duties is contained in a statute, it is not expounded according to the rule of liberal construction. 19 Ohio, 115. The fact that the plaintiff derives a large revenue from renting the most valuable portions of the bouse for purposes having no connection with bis school, prevents, him from claiming that any portion of…
1Opinion of the CourtScott, Judge
This was a proceeding in the nature of an injunction, to restrain the collection of a tax imposed by the city of St. Louis on a building belonging to the respondent, called “ Wyman’s Hall. Wyman’s Hall contained four stories. The third and fourth of these were occupied for school purposes. The second floor was occasionally used for purposes connected with the school; at other times it was rented for various purposes. The first floor, was rented for stores, with, the exception of a passage to the stories above. There was a bach yard connected with the building, which was used, by the inmates…
2Cited by17 opinions
- Fitterer v. CrawfordSupreme Court of Missouri · 1900
- State ex rel. Spillers v. JohnstonSupreme Court of Missouri · 1908
- Gymnastic Ass'n of the South Side of Milwaukee v. City of MilwaukeeWisconsin Supreme Court · 1906
- Massenburg v. Grand Lodge F. & A. M.Supreme Court of Georgia · 1888
- State ex rel. Alexian Brothers' Hospital v. PowersMissouri Court of Appeals · 1881
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