The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1903-05-18
Unused Land Of Lakewood Cemetery
Association Not Exempt From
Taxation.
Another District Court Decision Con-
firms the Associations Right Of
Eminent Domain.

All and recently acquired by the Lake
wood Cemetery association in Saunders
park and outside of the cemetery proper
is subject to taxation and judgments for
the amount of the taxes will be entered
against the property.
Such is the effect of a decision filed
by Judge G. NJ. Pond The ruling is of
much Importance both to the county
which gains nearly $500 per year thereby
and to the cemetery association, which
has been acquiring land for use in the
year to come with the idea that such I'M
used holdings were exempt from taxa
tiOn The case, upon request of the de-
PENDANT association, has been certified to
the supreme court for a final decision.
The proceeding came into court thru an
objection made by the Lakewood Gene
terry association to the entry Of Judgment
for the taxes Of 1901 against the several
lots in Saunders Park recently acquired.
The county was represented by c. l..
Smith and the defendant association by
Daniel Fish.
In his findings of facts the court says:
Since the beginning of the year 1900, til de-
PENDANT has been engaged in acquiring for the
enlargement Of said cemetery, all of the forty
Ill feet thereof. all Of which forty acres had
previously been plated as Saunders Park, and
so being purchased consists of 1913 lots and all
but thirty thereof have already been conveyed to
including each and all Of those hereinafter de-
scribed; and, being untble to agree with the
owners of said remaining thirty lots upon the
value thereof the defendant association has
la, proceedings for their acquisition under Its
now pending In this court.
The gronl so purchased and sought to be ac-
quired for the enlargement of said cemetery is
roundings for such purpose. All the lots herein
after described were purchased and the deeds
tnereof to said association were all delivered to
it and were duly recorded prior to May L. 1901.
now reserved from sale. is sufficient for all the
needs thereof for thirty years to come, and for
at least fifteen years it will not be necessary to
use, for purposes of iI,terment, any part of the
spaces therein now reserved from sale as herein
before set forth.
Moreover, Of the lands hereinafter described,
lots i to u inclusive in block Of said Saunders
Park. at the time of their purchase by the de-
PENDANT, were occupied by greenhouse which
bad been operated by the grantor Of said lots
shrubs, and said defendant, ever since such pur-
chase, has continued to maintain and operate said
greenhouse, producing therein such Towering
plants and shrubs it has occasion to for
Recommendation of the walks, drives and
spaces of said cemetery. selling cut flowers there
from to persons desiring to decorate graves there
in, and disposing of any stock remaining to other
persons desiring to buy.
CONCLUSION OF LAW
AS conslusions of law from the foregoing facts
the court finds that the lots hereinlefore de.
scribed are not exempt from the taxes of 1901,
proceeding.
1t is therefore ordered that Judgment be en-
tered herein against said several lots for the
amount of taxes set. opposite the descriptions OF
costs, as tho no answer had been filed or objec.
ton made thereto. 49, q - - =: