180 Wis. 102 | Wis. | 1923
The statute of exemptions for taxation, upon which respondent relies, is not difficult of construction. Its intent is plain. It would encourage benevolence, charity, religion, education, and fraternity. It recognizes these qualities of mind' and character as essential to a well-ordered state whose principal object is the general welfare or common good. Respondent is a corporation engaged in promoting charity, benevolence, education, and fraternity — not one but nearly all of the objects of the statute. Its property has been wholly acquired by charitable gifts. It makes no profits for any purpose. Its receipts are all devoted to its general purposes above enumerated. No dividend has ever been declared, nor is any in contemplation.
To deny that the respondent comes within the statute of exemptions, sub. (4), sec. 70.11, is to deny the purpose of the statute. There are several decisions of this court applying the statute to particular facts of the cases presented. Each case depends upon its particular facts. St. Joseph’s H. Asso. v. Ashland Co. 96 Wis. 636, 72 N. W. 43; Green Bay Lodge No. 259 B. P. O. E. v. Green Bay, 122 Wis. 452, 100 N. W. 837; Katzer v. Milwaukee, 104 Wis. 16, 80 N. W. 41; Gymnastic Asso. v. Milwaukee, 129 Wis. 429, 109 N. W. 109; St. John’s Military Academy v. Edwards, 143 Wis. 551, 128 N. W. 113; M. E. Church Baraca Club
By the Court. — The judgment of the circuit court is affirmed.