Ellsworth College v. Emmet County
Supreme Court of Iowa
Appeal from Emmet District Court. — Hon. A. D. Bailie, Judge. Suit in equity to set aside and cancel a tax levied upon certain real estate in Emmet County, to enjoin the collection of said tax, and for other equitable relief. Decree dismissing’ the petition, and plaintiffs appeal.
1Opinion of the CourtDeemer, J.
The ease involves a construction of paragraph.2 of section 1304 of the Code Supplement as it existed when the taxes complained of were levied against certain real estate in Emmet county. That part of the section referred to, so far as material, reads as follows:
The following classes of property are not to be taxed: . . . (2) All grounds and buildings used for public libraries, including libraries owned and kept up by private individuals, associations or corporations for public use and not for private profit, and for literary, scientific, charitable, benevolent, agricultural and religious…
2Cases cited19 opinions
- Lent v. . HowardNew York Court of Appeals · 1882
- Dodge v. WilliamsWisconsin Supreme Court · 1879
- Catlin v. HullSupreme Court of Vermont · 1849
- Moncrief v. . RossNew York Court of Appeals · 1872
- Sargent v. SargentMassachusetts Supreme Judicial Court · 1869
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3Cited by24 opinions
- Town of Cascade v. County of CascadeMontana Supreme Court · 1926
- King County v. United States Shipping Board Emergency Fleet Corp.Court of Appeals for the Ninth Circuit · 1922
- In Re CooperSupreme Court of Iowa · 1940
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1965
- National Bank of Burlington v. HunekeSupreme Court of Iowa · 1959
19 more not listed; retrieve them via the Exa API.