In re Application for Judgment Against Lots 8 & 9

• Decision Date: 22 March 1881
• Citation: 8 N.W. 595,27 Minn. 460
• Parties: IN THE MATTER OF THE APPLICATION FOR JUDGMENT AGAINST LOTS EIGHT AND NINE, (8 AND 9,) IN BLOCK TWO HUNDRED AND TWELVE, (212,) IN NELSON'S ADDITION TO THE CITY OF MINNEAPOLIS, FOR TAXES OF 1878 THEREON.
• Court: Minnesota Supreme Court

27 Minn. 460

8 N.W. 595

IN THE MATTER OF THE APPLICATION FOR JUDGMENT AGAINST LOTS EIGHT AND NINE, (8 AND 9,) IN BLOCK TWO HUNDRED AND TWELVE, (212,) IN NELSON'S ADDITION TO THE CITY OF MINNEAPOLIS, FOR TAXES OF 1878 THEREON.

Supreme Court of Minnesota.

Filed March 22, 1881.

Certified from district court, Hennepin county.

W. E. Hale, for county.

Geo. R. Robinson, for defendant.

BERRY, J.

The facts found by the district court are these: The defendant is, and for several years last past has been, a corporation under the laws of this state, and, as such, owner of lots 8 and 9, in block 212, in Nelson's addition to Minneapolis. Defendant is also owner of lot 10, in the same block, upon which is situated a building in which defendant has, for several years last past, maintained a hospital for the care of such as need the benefits of such an institution. This is known as the Cottage Hospital, and the public generally are entitled to enjoy its benefits, without regard to sex, race, or religious belief. Those who are cared for in the hospital, if pecuniarily able, are charged from two to six dollars per week, according to their ability. Such as are not able to pay are cared for without charge. Hennepin county is charged, for the care of such patients as are a legal county charge, six dollars per week. All income received from private and county patients is devoted to the maintenance of the hospital; and, besides, private contributions are necessary, and are bestowed, to maintain the same. Lots 8 and 9, above mentioned, which adjoin lot 10, and are in the same enclosure with it, are used as a vegetable garden, wood yard, etc., for the use and convenience of the hospital. No part of them is leased or otherwise used with a view to profit. Upon these facts the district court held, as matter of law, that lots eight and nine were exempt from taxation. We think this was right. Section 3, art. 10, of the constitution, declares that “public burying grounds, public school-houses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property used for religious purposes, and houses of worship, institutions of purely public charity, used exclusively for any public purpose, *** shall by general laws be exempt from taxation.” Section 5, c. 11, Gen. St. 1878, provides that “all buildings belonging to institutions of purely public charity, including public hospitals, together with the land actually...