Catholic Woman's Club v. City of Green Bay
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Brown county: Henry Graass, Circuit Judge. The Catholic WOman’s Club is a non-stock Wisconsin corporation with its principal place of business at Green Bay. Its declared objects in its articles of incorporation are “the promotion and advancement of social, educational, and philanthropic work, and for mutual counsel, assistance, and charity in the community.”
Read the full summary
Appeal from a judgment of the circuit court for Brown county: Henry Graass, Circuit Judge. The Catholic WOman’s Club is a non-stock Wisconsin corporation with its principal place of business at Green Bay. Its declared objects in its articles of incorporation are “the promotion and advancement of social, educational, and philanthropic work, and for mutual counsel, assistance, and charity in the community.” Its objects are further declared in its by-laws to be “study and work conducted by four departments known as educational, social, home economics, and philanthropic.” It maintains a club…
1Opinion of the CourtCrownhart, J.
The statute of exemptions for taxation, upon which respondent relies, is not difficult of construction. Its intent is plain. It would encourage benevolence, charity, religion, education, and fraternity. It recognizes these qualities of mind' and character as essential to a well-ordered state whose principal object is the general welfare or common good. Respondent is a corporation engaged in promoting charity, benevolence, education, and fraternity — not one but nearly all of the objects of the statute. Its property has been wholly acquired by charitable gifts. It makes no profits for any…
2Cases cited8 opinions
- Gymnastic Ass'n of the South Side of Milwaukee v. City of MilwaukeeWisconsin Supreme Court · 1906
- St. Joseph's Hospital Ass'n v. Ashland CountyWisconsin Supreme Court · 1897
- St. John's Military Academy v. EdwardsWisconsin Supreme Court · 1910
- Northwestern Publishing House v. City of MilwaukeeWisconsin Supreme Court · 1922
- Methodist Episcopal Church Baraca Club v. City of MadisonWisconsin Supreme Court · 1918
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Waushara County v. GrafWisconsin Supreme Court · 1992
- Bistline v. BassettIdaho Supreme Court · 1928
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- Deutsches Land, Inc. v. City of GlendaleWisconsin Supreme Court · 1999
- Janesville Community Day Care Center, Inc. v. SpodenCourt of Appeals of Wisconsin · 1985
10 more not listed; retrieve them via the Exa API.