[Download] "Town of Cascade v. County of Cascade" by Supreme Court of Montana * Book PDF Kindle ePub Free
eBook details
- Title: Town of Cascade v. County of Cascade
- Author : Supreme Court of Montana
- Release Date : January 28, 1926
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
Taxation ? Exemptions ? Constitution ? Municipal Corporations ? Trusts ? Charities ? Implied Findings ? Pleading and Practice ? General Demurrer ? Does not Lie, When. Taxation ? Exemptions ? Constitution ? Strict Construction. 1. Section 2, Article XII, Constitution, prescribing the property which shall be absolutely exempt from taxation and the class which may be exempt if exclusively used for certain designated purposes, must be strictly construed. Trusts ? Separation of Legal Estate from Equitable Title Essential Element. 2. A fundamental essential to the existence of a trust is the separation of the legal estate from the beneficial enjoyment, i.e., the equitable title to the subject matter of the trust, which is vested in the person for whose benefit the trust is created ? the cestui que trust. Taxation ? Property Willed to Town for Public Purpose Exempt. 3. Where a mortgagee bequeathed a sum of money and a mortgage on land for town library purposes, the will providing that the trust fund thus created should be administered by trustees for the use and benefit of the town, and the mortgagor in lieu of foreclosure - Page 305 gave a deed for the property to the trustees of the town ? the cestui que trust ? the property became that of the town, and not that of the trust, and was therefore exempt from taxation under section 2, Article XII, of the Constitution. Same ? Exemptions Include All Kinds of Property. 4. The constitutional provision (sec. 2, Art. XII) prescribing what property shall or may be exempt from taxation, held broad enough to include every kind of property ? real, personal and mixed ? capable of private ownership, under the definition of "property" contained in section 17 of the same Article; therefore the contention that, under a strict construction, it must be construed as meaning the unqualified ownership of land merely has no merit. Same ? Property Willed to Town in Trust ? Capacity of Municipality to Accept. 5. Where at the time of the death of a testator who bequeathed property to a town for library purposes the law did not provide a method by which the municipality could accept the donation, but later, after the estate had been distributed and the decree of distribution had become final by failure of appeal therefrom and the trust created thereby became effective, the legislature enacted a statute under which a town could accept, the trust was not subject to attack on the ground of the towns former incapacity to accept. Same ? Injunction ? Implied Findings. 6. In an action for an injunction to prohibit the sale of property for delinquent taxes in which no request for findings of fact were made or requested, the appeal being taken on the judgment-roll alone, every finding necessary to support the judgment will be implied under the doctrine of implied findings. Pleading and Practice ? Complaint Containing Good and Bad Allegations ? General Demurrer Does not Lie. 7. A general demurrer to the complaint in its entirety, certain allegations of which are good, entitling plaintiff to relief, is properly overruled, though others may have been bad.