Johnson v. Jones

• Decision Date: 04 July 1912
• Citation: 86 Vt. 167,83 A. 1085
• Parties: JOHNSON v. JONES.
• Court: Vermont Supreme Court

83 A. 1085

86 Vt. 167

JOHNSON

v. JONES.

Supreme Court of Vermont. Windsor.

July 4, 1912.

Exceptions from Windsor County Court; Willard W. Miles, Judge.

Trespass and trover by I. T. Johnson against W. G. Jones. Judgment pro forma for plaintiff for damages and costs, and defendant excepted. Affirmed.

See, also, 84 Vt. 49, 77 Atl. 945.

Argued before ROWELL, C. J., and MUNSON, WATSON, HASELTON, and POWERS, JJ.

Davis & Davis, for plaintiff.

W. E. Tracy and F. G. Fleetwood, for defendant.

WATSON, J. The only question before the court is whether on the agreed case the plaintiff's real estate in the town of Johnson, known as Ithiel Falls, was exempt from taxation under the laws of the state, April 1, 1907.

The plaintiff is a Methodist clergyman, serving no one church regularly, but an evangelist. Prior to 1906 and 1907 he lived in Johnson. He became owner of this property in part by deed dated November 5, 1898, in part by land contract dated May 31, 1899, acquiring full title by decree based upon said contract, dated August 22, 1906. The property, about eight acres in all, consists of two pieces of land—one of five acres fenced on the roadside and bounded on the south and west by the Lamoille river, and one of three acres situated immediately on the opposite side of the river; that is, the two pieces are separated by the river. On April 1, 1906, and April 1, 1907, the three-acre piece was timber and woodland. On the five-acre piece there were in 1900 two cottages, and prior to the assessment of the tax in question there were nine cottages, one boarding hall, preacher's stand and seats, one dormitory for preachers, one barn and stall for horses, one Binghamville, Vt., Methodist Episcopal Society tent, one tent of the Union Evangelical Church of Montgomery, Vt., all to be used as a place for camp meeting purposes. In the year 1900 all said real estate was occupied by the plaintiff under an agreement with the then owners, and he conducted camp meetings thereon during the months of June and August in that year, and annually thereafter, some cottages being built on the five-acre piece by himself with the aid of voluntary contributions of labor and money. After becoming the owner, the plaintiff built a covering for the tabernacle, and erected additional cottages. From that time he has held and still continues to hold camp meetings thereon, not under the auspices of any particular denomination, but open to the people of such denominations as he wished to have on said premises. He has allowed the Grange and the Knights of Pythias each to hold one picnic there without charge for the use of the grounds. They had no use of the buildings. Since the plaintiff obtained title, he has improved the premises by additional buildings for camp meeting purposes, in which he has been aided by voluntary contributions of labor and material. All camp meeting services have been held on the five-acre piece. During such gatherings the plaintiff charges for the use of the cottages including board for each individual $5 for the 10 days, for single meals 25 and 35 cents, and for feed and shelter for horses 35 cents. For hitching horses on certain portions of the grounds no charge is made. The income thus derived is put into the general fund, and the same is used in defraying expenses of carrying on the camp meetings. Other than as herein stated the plaintiff has never used any of said real estate, nor permitted the same to be used, except for camp meeting purposes. About three years prior to 1906 the plaintiff owed one Hodgkins a note for $300, given for money borrowed from the latter solely for the purpose of erecting buildings on the camp ground. At that time the plaintiff sold to Hodgkins all the timber on the three-acre piece, and the value thereof was indorsed on the note in payment. With this exception no lumber has been cut on the premises and sold therefrom since the plaintiff became the owner.

The tax in question was assessed on all said Ithiel Falls property April 1, 1907. It is admitted that all proceedings in connection with the assessment of the tax, and in respect to its collection, were regular in form, and according to law, if the property was taxable. By P. S. 496, subd. 6, "Real and personal estate granted, sequestered or used for public, pious, or charitable uses," shall be exempt...