The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1903-06-27
COURT HOLDS THAT
MISSION is EXEMPT
FROM ALL TAXATION
important Decision Affecting
Educational Institutions Is,
Handed Down by Supreme
Court-SOO Road Wins.

yesterday by the supreme court. and Of
that number six affirm the findings of
the lower courts.
One of the most unique cases ever
brought to the notice of the supreme
court of Minnesota was the famous
case of Rice County, appellant, against
The Bishop Seabury Mission, and the
ruling made is one of the most i'm
portant ever filed in the state affecting
educational matters.
The lower court decreed that the en-
doWment fund OF the mission was ex-
empt from taxation, and the supreme
court yesterday. in it's findings, affirm
er the lower body. Had the finding
been of any other nature. the mission
would have been forced to pay the
county the sum of $4,000. This it
could not do, and it would have been
forced out of existence Inasmuch as
many other educational institutions
in the state are concerned in this de-
ciSiOn. including Manchester college, 1T
is invested with much local interest.
The court in it's opinion says:
Defendant comes within the class of
institutions to which the exemption is
extended. designated as 'seminaries of
learning but is not an institution of
purely public charity
hC WOIh VI SuCH lIlSlllutIOnS Is
done primarily for the individual edu-
Gated, but results ultimately in the
public good Their function is largely
public, and property possessed by them
is devoted not to private gain to indi-
Vlduals, but to beneficent uSe-the
education and enlightenment of the
citizen. Corporations or individuals
who are charged as trustees with the
maintenance of such institutions are
not the recipients of special privileges
In any sense obnoxious to the law; 81
on the contrary, the theory in extend
ing to them immunity from taxation
is that the property is placed at the
service of the state and ought not to
be burdened with taxation.
"Of course the people would not toll.
crate the direct appropriation of mon
ey from the public treasury for such
institution, and immunity from taxa
ton has been reSorted to as the most
eHectual and substantial way of ex-
tending them aid and assistance"
Teacher Gets Her Salary.
Another important finding was that
Miss Smell, a teacher at $50 per month
in the grade school of GAINESVILLE,
Mimi, will not be defrauded of her
hard earned stipend on the ground
that the section under which her GER
tificate to teach had been granted had
repealed by chapter "a, General Laws
1898; that. because of this, her certif-
icate never had been valid, and that
chapter 354, General Laws 1899, settled
all dispute as to the invalidity of her
certificate to teach.
AS to whether one law repealed the
other, the court proffers no opinion-it
simply states:
THE certificate under which plaintiff
was employed effectually clothed her
with authority to teach in the public
schools Of the county. 1t was perma-
nent, not limited as to time and so
long as treated by the board as valid
and subs1sting sufficient to enable her
TO enter into binding contract"
New Trial Granted.
The court reversed Judge Kelly In
the case of the Ramsey county com
m1sS1oners versus the 500 road, appel
liant. Judge Kelly issued a peremp-
tory writ OF mandamus directing the
road to build an underground crossing
under its tracks at Vadnais park,
where they cross Rice street
Judge Kelly admitted as evidence.
certain letters written by the roads
attorneys proposing certain conditions.
The defense objected to their introduce
t1On Judge Kelly ruled that the let,
tiers had no bearing as a contract. but
were admissible as an admission that
there was some necessity for some
sort OF an Improvement of the cross
ing. The supreme court says:
1t is quite obvious that this ruling
was erroneous. The syllabus, by Chief
Justice Start, is:
In an action to compel the defend
ant to build an undergrade highway
crossing, 1t is held that it was error
to receive in evidence proposals for
the building of such crossing made,
by the defendant before the action was
commenced"
Mccarthy Wins His Suit.
In the case of Mccarthy VS.. Donnel
ly, sent up from Judge Lewis court.
the verdict for $169.40 in McCarthy's
favor is affirmed
Columbia county, which was organ
lied from part of Polk county was
de facto county of the state until
the organization, which was attacked
in the courts, was declared illegal.
SO holds the supreme court in a de-
c1s1on handed down yesterday in which
Judge Orr, Of the Ramsey county dis
tr1ct court, is reversed.
Judge Orr refused to transfer the
divorce case of Mrs. A. Hagen. begun
against her husband in Ramsey coun
ty, to Columbia county because the or
ganzation of the latter became in
volved in court.
The case will now be tried in Polk
county,
The other decisions handed down
yesterday by the supreme court were.
Hennepin County-Charles r. Fowler,
as trustee in bankruptcy of George w
jerks, respondent, VS.. George W. jerks
ct al, defendants. Lewis r. Eldridge ct
al, appellants, and the American Iron
and Nickel company ct al, appellants
judgment modified. Lewis.
Lyon County-Dowagia Manufacturing
company. appellants, VS.. ]. p Watson and
A. r. Chase, as partners as Watson e.
Chase, respondents. Judgment affirmed
Lewis.
Meeker County-A J. Finnegan. anneI-
liant, VS.. Peter Effertz and j. D. Krause
respondents Order affirmed. Collins.
Otter Tail County-Peter o. Sjoli. an
pellant VS.. Charles Dreschel, respondent