City of Seattle v. Mount Pleasant Cemetery Co.

Citations

• 59 Wash. 41
• 109 P. 1052
• 1910 Wash. LEXIS 1131

Syllabus

<p>Cemeteries — Exemption of Lands — Municipal Corporations— Local Assessments. A cemetery company organized as a private corporation, wbicb has sold burial lots to be used for that purpose only, is not entitled to the exemption of its unsold property from local improvement assessments, under Rem. & Bal. Code, §§ 3640, 3645, exempting from taxation the lands of cemetery assocations incorporated or conducted under the law relating to charitable associations.</p> <p>Same — Taxation. Rem. & Bal. Code, § 9098, exempting from general taxation all lands used exclusively for burying grounds or cemeteries, does not exempt such lands from assessments for local improvements.</p> <p>Same — Exemptions—Statutes—Construction. Rem. & Bal. Code, § 3640, providing that whenever any part of a burying ground, established by individuals associating for that purpose, shall have been designated and appropriated by the proprietor as the burying ground of any particular person or family, it shall not be liable to be taken or disposed of for any tax or debt whatever, is broad enough to exempt from local assessments the burial lots in a cemetery deeded to private owners, to be used exclusively for burial purposes, although the cemetery is owned by a cemetery company organized as a private corporation for profit, and not as a charitable association as contemplated by Id., § 3639, authorizing the association of individuals for that purpose.</p> <p>Municipal Corporations — Local Assessments — Appeal—Review —Discretion. Upon an appeal from the confirmation of an assessment for a local improvem'ent, findings as to the boundaries of the lands benefited, and the amount of the benefits, will not be disturbed in the absence of any abuse of discretion.</p> <p>Same — Decision. Upon appeal from the confirmation of an assessment for a local improvement, where about half of the land was exempt, and the proportion appears of record, the supreme court will order a proportionate reduction.</p> <p>Appeal — De