Court Opinion

ID: 9884437
Source: CourtListenerOpinion
Date Created: 2023-10-06 02:56:47.51057+00
Date Added: 2024-06-11T07:38:19.402805
License: Public Domain

Mr. Justice Schaefer, concurring: I agree that the judgment of the circuit court should be affirmed, but I do not agree that the statute in question is constitutional. Section 3 of article IX of the constitution provides: “The property of the state, counties, and other municipal corporations, both real and personal, and such other property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetery- and charitable purposes, may be exempted from taxation; but such exemption shall be only by general law.” The statute here involved is not a “general law.” It applies only to “property of veterans’ organizations”. The property of all others, although devoted to identical uses, is not exempt. This, as I see it, is special legislation. Mr. Justice Ward took no part in the consideration or decision of this case.