State ex rel. State Ass'n of Y. M. C. A. of Wis. v. Richardson

• Decision Date: 04 December 1928
• Citation: 197 Wis. 390,222 N.W. 222
• Parties: STATE EX REL. STATE ASS'N OF Y. M. C. A. OF WISCONSIN v. RICHARDSON, TOWN CLERK, ET AL.
• Court: Wisconsin Supreme Court

197 Wis. 390

222 N.W. 222

STATE EX REL. STATE ASS'N OF Y. M. C. A. OF WISCONSIN

v.RICHARDSON, TOWN CLERK, ET AL.

Supreme Court of Wisconsin.

Dec. 4, 1928.

Appeal from a judgment of the Circuit court for Vilas county; A. H. Reid, Judge.

Action by the State, on the relation of the State Association of Young Men's Christian Associations of Wisconsin against Harvey Richardson, Town Clerk, and others. From an adverse judgment, relator appeals. Reversed and remanded, with directions.--[By Editorial Staff.]

Exemption of property from taxation. This case was begun on December 27, 1927; judgment was entered February 12, 1928. The relator is a duly incorporated association under the laws of this state, engaged in such religious, charitable, and educational activities as are usually exercised by Young Men's Christian Associations. It has for some years owned and operated without profit and for purely philanthropic purposes two camps for the summer training of boys and young men; one of these being the property in question located at Boulder Junction, in Vilas county, and the other located at Phantom Lake in Waukesha county. The premises located in Vilas county are more than 10 acres in extent, and in 1927 the town board of the town of Boulder Junction in Vilas county denied the relator's claim for the exemption of 10 acres under the provisions of section 70.11, Wis. Stats. The relator thereupon sued out a writ of certiorari to review the determination of the board. The board made return to the writ, the case was heard upon an agreed statement of facts, and judgment entered adjudging that the entire tract was subject to taxation and the taxes should be levied thereon accordingly, affirming the decision of the town board. From this judgment, the relator appeals.Richard B. Runke, of Merrill, H. E. Andrews, of Portage, and Walter H. Bender, of Milwaukee, for appellant.

Frank W. Carter, of Eagle River, and Eberlein & Larson, of Shawano, for respondents.

Ernst von Briesen, of Milwaukee, amicus curiæ.

ROSENBERRY, J.

The exemption is claimed under section 70.11:

“The property in this section described is exempt from taxation, to wit: (1) * * * (2) * * * (3) * * *

“(4) Personal property owned by any religious,scientific, literary, educational or benevolent association, or by fraternal societies, orders or associations operating under the lodge system, except university, college and high school fraternities and sororities, which is used exclusively for the purposes of such association, and the real property necessary for the location and convenience of the buildings of such association and embracing the same, not exceeding ten acres; provided, such real or personal property is not leased or otherwise used for pecuniary profit,” etc.

From the time of the organization of the state, places of public worship and buildings belonging to associations devoted to religious, benevolent, charitable, and scientific purposes with the real estate appurtenant thereto have been exempted from taxation. At first there was no restriction as to the amount of exempt real estate. By section 3 of chapter 538, Laws of 1865, it was provided that, as to places of public worship, exempt real estate should be limited to 10 acres. As to buildings belonging to scientific, literary, or benevolent associations, the exempt real estate should be limited to 40 acres. By chapter 130 of the Laws of...