The Saint Paul globe., 1904-10-22
LAKEWOOD NEED NOT
PAY TAXES ON LAND
HennepIn County Cemetery As.
soeiation Wins In Supreme
Court

The state supreme court, in a de-
cision handed down yesterday, reverses
the district court of Hennepin county
in proceedings to enforce the coilec-
tons of taxes on lands owned by Lake
wood Cemetery association that are to
be used for cemetery purposes. 1t is
held that lands to be used for cemetery
purposes cannot be taxed.
The facts, appearing on the trial, were
that the cemetery association acquired
by purchase and condemnation pro-
ceedings a tract of forty acres of land
adjoining Lakewood cemetery to be
used for burial purposes. The county
authorities endeavered to. levy taxes on
the property, claiming that it was not
exempt because of the uses to which
it was to be put until actually in use
as a cemetery.
The district court found for the local
authorities, but on appeal the ceme-
terry association wins, and the district
court is ordered to amend its findings
and conclusions and to enter judgment
for the defendant association. The syl-
labus:
In re proceedings to enforce payment of
taxes
State of Minnesota. Respondent, VS.. Lake
wood Cemetery Association, Appellant.
l. A portion of a tract of land pur-
chased by a cemetery association for the
purpose of enlarging its cemetery IS eX-
empt from taxation when its acquisition
is necessary for use IN the near future for
a burial place for the dead and the aSSo-
citation intends to plat the same as a
part of its cemetery and place 1t upon the
market for sale as soon as the entire tract
can be acquired under condemnation pro-
ceedingS now pending.
2 Conducting greenhouse thereon Tor
the purpose of growing flowers and plants
to be used in beautifying the grounds is
not a use of said tract for other than
cemetery purposes, notwithstanding the
fact that a small surplus thereof has been
sold for the benefit of the association.
Order reversed. -Douglas, j.
Other cases decided were:
The Wadena Cracker Company, Appellant
VS., Henry L. Gaylord, Respondent.
A change of venue in an action brought
should under Chap. 151, G. L. 1897, be
made to justice of the peace of the same
village, or to justice of town adjoin-
ing the village; not to justice of town
adjoining the town in which the village
is located.
The town within %zhieh the village is To-
Gated is an adjoining town within the
meaning of the statute.
Judgment affirmed. Brown, j.
Sherman Nursery Company, a corporation,
Appellant. VS.. j. w. Aughenbaugh, Re
Spendent.
l. Except where the purchase price of
goods is payable irrespective of their de-
livery if the buyer repudiates the sale
seller from performing on his part by max
ing delivery of the goods the seller can
for the purchase price. His only remedy
in such case is an action for damages
for breach of the contract.
2. Upon the record herein lit is held
ha MI fiof1
for pecuniary profit doing business in this
state within the meaning of Laws 1899,
Ch. 60, relating, to foreign corporations
provisions of the statute it cannot main
tain an action in the courts of this state
Upon any demand growing out of such bus
mess; and further it is not within the
proviso of the statute excepting from
It's operation certain corporations.
Order affirmed Start, c. J.
Joseph H. Scribner, Respondent VS.. Car
RE B. Seribner, Appellant.
Independent OF statutory provisions con-
tanned in Sections 5204 and 5257, G. S.
1894, which do not apply to actions for
divorce, the court therein has inherent
power to entertain q motion made in apt
time to Vacate Judgment and afford re-
lief where its jurisdiction is invoked or
based upon some fraud or deceit practiced
upon the court by the plaintiff Such
an application is addressed largely to the
sound discretion of the trial court, and
its decision thereon will not be everruled
where the affidavits upon which the mo-
ton is based are conflicting. unless such
,finding is clearly and palpably at variance
Herewith.
Order affirmed. Douglas, J.
Emil Tillman, Respondent, VS. Interna-
tional Harvester Company of America,
Champion Division, corporation, Ap-
peslant.
Evidence held sufficient to sustain the
verdict and the various assignments of
error held not well taken
Order affirmed Brown T