Fitterer v. Crawford
Decision Date | 21 May 1900 |
Citation | 57 S.W. 532,157 Mo. 51 |
Parties | FITTERER et al. v. CRAWFORD, Collector. |
Court | Missouri Supreme Court |
Appeal from circuit court, Grundy county; P. C. Stepp, Judge.
Action by John Fitterer and others against E. M. Crawford, collector. From a judgment in favor of plaintiffs, defendant appeals. Reversed.
This is an injunctive proceeding by which the plaintiffs, John Fitterer, William R. Laferty, and Charles H. Cook, trustees of Trenton Lodge No. 111 of Ancient Free and Accepted Masons, seeks to enjoin and restrain the collection of $55.50 taxes levied by the county court of Grundy county in 1897 for state, county, township, school, and other taxes against the property of said lodge, including its lodge building, which property is alleged to be used for purposes purely charitable. A preliminary injunction was granted, which, upon final hearing, was made perpetual. Defendant appeals.
John W. Schooler, S. S. Kelso, and S. C. Price, for appellant. Hall & Hall, for respondents.
The case was tried upon the following agreed state of facts:
The only questions involved in this appeal are whether or not the property in question is exempt from taxation under section 6, art. 10, of the state constitution, and by the provisions of section 7504, Rev. St. 1889, which exempts lots in incorporated cities and towns, not exceeding one acre, with the buildings thereon, from taxation, when the same are used exclusively for purposes purely charitable. While the constitution in express terms exempts from taxation the property of the state, counties, and other municipal corporations, and cemeteries, it does not do so with respect to property "used exclusively for purposes purely charitable," but says that such property may be exempted from taxation, and the legislature, in accordance therewith, has provided that property so used shall be exempted from taxation for state, county, or local purposes. Section 7504, Rev. St., supra. In the construction of laws exempting property from taxation it is a cardinal principle that they must be strictly construed. As a rule, all property is liable to taxation, and exemption is the exception; and it devolves upon the person claiming that any specific property is exempt to show it beyond a reasonable doubt. Redemptorist Fathers v. City of Boston, 129 Mass., loc. cit. 180. In City of Bangor v. Rising Virtue Lodge, 73 Me. 428, it is said: ...
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