St. Peter's Church v. Board of Co. Commissioners
Supreme Court of Minnesota
This is an appeal by the plaintiff from an order of the District Court for Scott County overruling a general demurrer to the complaint.
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This is an appeal by the plaintiff from an order of the District Court for Scott County overruling a general demurrer to the complaint. The allegations of said complaint are, substantially, that the plaintiff on the 16th day of April, 1861, became seized in fee of the title of lots nine (9) and (10) in block forty nine (49) in Shakopee : that the said lots adjoin each other, side by side, and constitute a parcel of land one hundred and forty two feet by one hundred and twenty feet; that the plaintiff erected on said premises, on the south end thereof, a dwelling house for the pastor or rector…
1Opinion of the Court
By the Court
McMillan, J.
The legislature of this State, pursuant to Art. 9, sec. 3, of the oonsUtuMon, have by general law-provided that, among other things, all houses used exclusively for public worship, thfe books and furniture therein, and the grounds attached to such 'building necessary for the proper occupancy, use and enjoyment of the same, and not leased or otherwise used with a view to profit, shall be exempt from taxation.. Subdiv. 1, sec. 3, Ch. 1, laws 1860, and laws 1861, p. 16. As the burdens of government should be borne by all the citizens in equal proportions, no property…
2Cases cited1 opinion
- O'Kane v. TreatIllinois Supreme Court · 1861
3Cited by15 opinions
- Trustees of Griswold College v. StateSupreme Court of Iowa · 1877
- Best v. WohlfordCalifornia Supreme Court · 1904
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- First Congregational Church v. Board of ReviewIllinois Supreme Court · 1912
- State ex rel. Eveland v. EricksonSouth Dakota Supreme Court · 1921
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