12 Minn. 395 | Minn. | 1867
By the Court
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 should be exempt from taxation, in the absence of clear and explicit legislation authorizing the same, and in the construction of a law exempting property from taxation, courts will indulge no presumption that will extend the exemption beyond the plain
We are next to consider whether the taxes mentioned in the complaint are properly assessed. It is not disputed that the south half of the lots is attached to, and connected with, the parsonage, and the north half of the same with the church. The plaintiff became seized of the lots on the 15th of April, 1861, by deed of conveyance, and during that year erected thereon a dwelling house for the pastor or rector, the house of worship owned and used by the plaintiff being situated on another lot. Whether the conveyance was in trust for church purposes or not; whether the trust has been forfeited or not; are questions entirely immaterial on this demurrer. The question here is of actual use, and statutory exemption from taxation. Tinder the views we have expressed, the parsonage was not exempt, and during the year 1861, it appears that the only building on the lots was the parsonage; for this year therefore the property was taxable, and the taxes were properly assessed. The complaint avers that during the year 1862, the plaintiff removed the church edifice or
In neither of these instances, we think, does the provision with reference to the- description in the biennial return by the Assessor, whatever may be its eifect with reference to that return, apply to the County Auditor, or to the annual return of the Assessor, but the sufficiency of the description, under such circumstances, must be determined by the general principle of law applicable thereto. In the absence of specific provision affecting the question, any description which is sufficiently definite and certain to ascertain the premises is good; in this case the town consists of lots, and blocks, and the description points out the lot, and block, by the numbers thereof respectively, and the premises assessed as the south half of the lot; this we think is a'sufficient description. ¥e are, therefore, of opinion that the taxes for both years are valid. It is unnecessary, therefore, to consider whether if the taxes, or any portion of them had been invalid, the payment of them by the plaintiff, when the premises were about to be sold, would have been a voluntary payment in law. The complaint does not state facts sufficient to constitute a cause of action, and the demurrer should have been sustained.
The order overruling the demurrer is reversed.