Methodist Episcopal Church Baraca Club v. City of Madison
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Dane county: E. Ray SteveNS, Circuit Judge. This is an action brought to recover taxes paid to the city of Madison, on tbe ground tbat tbe property on which they were levied is exempt from taxation. Appellant is a corporation organized under tbe provisions of cb. 86 of tbe Statutes, without capital stock.
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Appeal from a judgment of tbe circuit court for Dane county: E. Ray SteveNS, Circuit Judge. This is an action brought to recover taxes paid to the city of Madison, on tbe ground tbat tbe property on which they were levied is exempt from taxation. Appellant is a corporation organized under tbe provisions of cb. 86 of tbe Statutes, without capital stock. As set forth in the articles of incorporation, its purposes are to provide for the study of the Bible and for religious, social, and moral culture and the obtaining and carrying on of a home for the club. No pecuniary benefits shall ever be…
1Opinion of the CourtOwen, J.
Sec. .1038, Stats., provides — sub. (3) — that “Personal property owned by any religious, scientific, literary, educational or benevolent association, . . . and the real *210property necessary for the location and convenience of the buildings of such association and embracing the same, not exceeding ten acres,” is exempt from taxation. Appellant claims that it is a benevolent institution. Exemption from taxation of property devoted to charity or benevolent purposes is made on the ground that such institutions perform services for the public and, to some extent at least, relieve the state from…
2Cases cited2 opinions
- St. Joseph's Hospital Ass'n v. Ashland CountyWisconsin Supreme Court · 1897
- Trustees of Green Bay Lodge, No. 259 v. City of Green BayWisconsin Supreme Court · 1904
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- Deutsches Land, Inc. v. City of GlendaleWisconsin Supreme Court · 1999
- Janesville Community Day Care Center, Inc. v. SpodenCourt of Appeals of Wisconsin · 1985
- Armory Realty Co. v. OlsenWisconsin Supreme Court · 1933
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