96 Wis. 636 | Wis. | 1897
Under subd. 3, sec. 1038, R. S., the personal property of any “ religious, scientific, literary, or benevolent association, used exclusively for the purposes of such association, and the real property, if not leased or not otherwise used for pecuniary profit, necessary for the location and convenience of the buildings of such association and embracing the same, not exceeding ten acres,” are exempt from taxation. The grounds upon which the plaintiff’s hospital are situated are less than ten acres in extent, and they are not leased, and the sole questions are whether the hospital association is a benevolent association, within the meaning of the law, and whether the evidence shows any use of the building for pecuniary profit.
The word “ benevolent ” means, literally, “ well-wishing.” It is a word of larger meaning than “ charitable.” It has
The fact that there were surplus receipts at times, which .were loaned to build other hospitals of the same character, •does not show that the property was used for pecuniary profit. This is so evident that further discussion seems un-mecessary.
By the Court.— Judgment affirmed.