State v. Crystal Lake Cemetery Ass'n

In a proceeding to enforce taxes and assessments for local improvements against land of respondent, platted and dedicated as a cemetery, the court held the property exempt. Judgment was entered accordingly, and tbe state appeals.

The respondent was incorporated in 1902, under the provision-of title 2, chapter 34, Statutes of 1894, its sole business to be the acquisition and holding of lands to be used exclusively for cemeteries, and the procuring and operating of a crematory. The capital stock has since been increased, so that it is now $500,000, of which shares of the par value of $493,000…