Legal Opinion

Mullins v. Mount Saint Mary's Cemetery Ass'n

Supreme Court of Missouri

Decided February 6, 1912PublishedCited by 12 opinions

Appeal from Jackson Circuit Court. — Hon.. Hermann Brumback, Judge. (1) Land belonging to a cemetery association is not exempted by -any provision of the charter from special assessments. The courts of this State have uniformly held that churches, charitable institutions, school property and cemeteries, are not exempt from special assessments for local improvements.

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Appeal from Jackson Circuit Court. — Hon.. Hermann Brumback, Judge. (1) Land belonging to a cemetery association is not exempted by -any provision of the charter from special assessments. The courts of this State have uniformly held that churches, charitable institutions, school property and cemeteries, are not exempt from special assessments for local improvements. Lockwood v. St. Louis, 24 Mo. 20'; Public Schools v. St. Louis, 26 Mo. 468 ; Sheehan v. Hospital, 58 Mo. 155; City of Clinton ex rel. v. Henry Co., 115 Mo. 557; Kansas City v. Bacon, 147 Mo. 281; Driving Park v. Kansas City, 174…

1Opinion of the CourtKennish, P. J.

— This action was brought in the circuit court of Jackson county upon, two special tax-bills in the total sum of $17,5-98.28, issued to the appellant by the city of Kansas City, in payment for the construction of a sewer. Respondent is an incorporated public cemetery association, and owns about thirty-five acres of land in said city, dedicated, used and to be used for cemetery and burial purposes. About ten acres of this land, particularly described in the petition, has not been sold by the respondent and no interments have been made therein. In accordance with the provisions of the charter…

2Cases cited10 opinions

  1. Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
  2. State ex rel. Spillers v. JohnstonSupreme Court of Missouri · 1908
  3. City of Atlanta v. First Presbyterian ChurchSupreme Court of Georgia · 1891
  4. City of St. Louis v. BrownSupreme Court of Missouri · 1900
  5. Buffalo Cemetery Assn. v. . City of BuffaloNew York Court of Appeals · 1889

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3Cited by12 opinions

  1. Garden Cemetery Corp. v. BakerMassachusetts Supreme Judicial Court · 1914
  2. City of Edina Ex Rel. Pioneer Trust Co. v. School DistrictSupreme Court of Missouri · 1924
  3. Abrams v. Lakewood Park Cemetery Ass'nSupreme Court of Missouri · 1946
  4. Hollywood Cemetery Assn. v. PowellCalifornia Supreme Court · 1930
  5. Mullins v. Mount St. Mary's Cemetery Ass'nSupreme Court of Missouri · 1914

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