Gray v. La Fayette County
Wisconsin Supreme Court
APPEAL from the Circuit- Oourt for La Fayette County. This is an appeal by the plaintiffs from an order sustaining a genei’al demurrer to the complaint herein. The action was brought against the defendant county and its treasurer and clerk, to remove a cloud upon the title of plaintiffs to certain lots in the city of Darlington. The cloud consists of a tax-sale certificate issued to the county, which, although valid on its face, is alleged to be void.
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APPEAL from the Circuit- Oourt for La Fayette County. This is an appeal by the plaintiffs from an order sustaining a genei’al demurrer to the complaint herein. The action was brought against the defendant county and its treasurer and clerk, to remove a cloud upon the title of plaintiffs to certain lots in the city of Darlington. The cloud consists of a tax-sale certificate issued to the county, which, although valid on its face, is alleged to be void. The cancellation of such certificate is demanded. In addition to the above facts, the case made by the complaint is briefly as follows:…
1Opinion of the CourtLtoN, J.
The question to be determined is, Does the statute exempt from taxation property rented of the owner by a religious association for a parsonage, and occupied as such by its pastor, the association owning no pai’sonage? The answer to this question depends upon the meaning of certain terms employed in subd. 3, sec. 1038, R. S. The statute reads as follows: “ The property in this section described is exempt from taxation, to wit: . . . (3) Personal property owned by any religious, scientific, literary, or benevolent association, used exclusively for the purposes of such association; and the real…
2Cited by3 opinions
- Katzer v. City of MilwaukeeWisconsin Supreme Court · 1899
- Estate of Walter Davidson v. CommissionerUnited States Tax Court · 1946
- Morrison v. St. Paul & Northern Pacific Railway Co.Supreme Court of Minnesota · 1895