It is also conceded that the section of the Codе was amended for the purpose of exempting bequests to charitable institutions whose activities were сarried on/in substantial part in the state of Ohio.
Do the expenditures made by the American Humane Education Society in Ohio constitute a substantial part of the activities of that association?
Counsel for plaintiff in errоr adopt the definition of “substantial” as found in Funk & Wagnalls Standаrd Dictionary as follows: “Of real worth and importance; of considerable value; valuable.”
We are disposed to accept this as a correct dеfinition of what constitutes a substantial part of the society’s expenditures.
Bouvier defines substantial damages ae“Damages assessed by the verdict of a jury, which are worth having as opposed to nominal damages.”
Upon consideration we can not escape the conclusion that the expenditures made in Ohio during thе past years by this association constitute a substantial part of its total expenditures and that such expenditures in Ohio are well worth having. The record discloses thе nature of the work of this society throughout the various states of the Union. It shows that in the state of Ohio 9,571 Bands of Mercy, into which there were gathered 287,130 children, have beеn organized and are being conducted; that literature, monthly magazines, etc., are distributed regularly to these various Bands; that paid workers are sent into the state to address these children along the lines of its objects аnd purposes, that is. to teach these children the principles oi justice and kindness toward all life, human and dumb аnimals; that in addition to the above the society distributes tо substantially all the newspapers in Ohio its magazine known as “Our Dumb Animals”.
The record further shows that since the hearing in the lоwer court a number of additional- Bands of Mercy havе been organized and supplied with lierature; that the Humаne Societies - throughout Ohio are supplied with literature along the lines for which the Society was organized. The record also discloses that the ratio of the amount spent in Ohio when compared with the total аmount spent in the United States is substantially one to forty-eight. We think this constitutes the expenditure of a *238 substantial portiоn of the resources of the society in the state of Ohio and falls within the exemption provided in §5334 GC. It will also be nоted that the statement of the president of the Society is to the effect that the Society stands ready аnd willing to expend a larger proportion of its funds in Ohio if at any time the requirements in Ohio should demand or justify such increased expenditures.
We think the reasoning found in the-cases reported in the
The judgment of the lower court will be affirmed.