Town of Mitchellville v. Board of Sup'rs

Decision Date22 October 1884
Citation21 N.W. 31,64 Iowa 554
PartiesTHE TOWN OF MITCHELLVILLE v. THE BOARD OF SUPERVISORS ET AL
CourtIowa Supreme Court

Appeal from Polk Circuit Court.

THE petition states that there is situated in said town a public park owned by the plaintiff, and that one Reichard executed his will, and devised to the trustees of the plaintiff lot three, of Mitchell & Reichard's subdivision of certain lots in said town, in trust, for the use and benefit of the plaintiff for the improvement of the public park, and providing that the property so devised should be and constitute a perpetual fund for that purpose; the interest and revenues derived from said property to be used and applied to ornamenting said park with shade and ornamental trees, and the erection and maintenance of a fountain therein for the use and benefit of the public; that said property has been duly conveyed to the trustees of the plaintiff, in trust, for the use named in the will; that the proceeds and income of the property are applied as in said will and trust is provided; that, under the terms of the will, only the interest and income derived therefrom can be so applied, and that the same is devoted entirely to public use, and is exempt from taxation. Notwithstanding the matters above stated, the defendants have caused said property and its income to be taxed, and the relief asked is that the defendants be enjoined from enforcing the payment of the taxes levied thereon. To the petition the defendants demurred, on the ground that it did not appear that the property was exempt from taxation. The demurrer was sustained, and the plaintiff appeals.

AFFIRMED.

Phillips & Day, for appellants.

T. A Sherman, for appellee.

OPINION

SEEVERS, J.

Remembering that taxation is the rule and that exemption therefrom constitutes an exception, we have to determine the question whether the property described in the petition is exempt from taxation. The statute provides that the property of an "incorporated town * * * when devoted entirely to the public use, and not held for pecuniary profit," is exempt from taxation. Code § 797. The same section provides that "all public libraries, grounds and buildings of literary and religious societies, devoted solely to the appropriate objects of these institutions * * * and not leased, or otherwise used with a view to pecuniary profit," are not taxable. This provision was construed in Fort Des Moines...

To continue reading

Request your trial
2 cases
  • Town of Mitchellville v. Bd. of Sup'rs
    • United States
    • Iowa Supreme Court
    • 22 d3 Outubro d3 1884
    ...64 Iowa 55421 N.W. 31TOWN OF MITCHELLVILLEv.BOARD OF SUP'RS AND OTHERS.Supreme Court of Iowa.Filed October 22, 1884 ... Appeal from Polk circuit court.The petition states that there is situated ... ...
  • Case v. Chicago R. I. & P. R. R. Co.
    • United States
    • Iowa Supreme Court
    • 22 d3 Outubro d3 1884

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT