Young Men's Christian Ass'n v. Cityof Keene

Citation70 N.H. 223,46 A. 186
Decision Date16 March 1900
CourtSupreme Court of New Hampshire

Bill by the Young Men's Christian Association against the city of Keene for an abatement of taxes. Bill dismissed.

The plaintiffs were organized as a corporation under the general laws, and own a three-story brick building on West street, the principal part of which is used for the purposes of the organization. They rent two stores on the first floor, one for a crockery store and the other for a restaurant. The primary object in renting the stores is to obtain revenue for use in carrying on the work of the organization. An incidental object is to draw people to the vicinity of the building, so that they may become interested in the work of the association. It is desirable that there should be a restaurant near by, where meals may be furnished to members and those whom the association assists. The tax was assessed upon that part of the building which is rented. The plaintiffs claim an exemption under Laws 1893, c. 259.

Joseph Madden, for plaintiffs. John T. Abbott, for defendant

PEASLEE, J.The plaintiffs' property on West street is exempt from taxation "so long as and to the extent that it is used for the purposes of the association." Laws 1893, c. 259. The preamble to the act declares that those purposes are solely benevolent and charitable. That portion of the building-which is let to tenants is not used for the purposes of the association, but to obtain an income, or, in the language of the preamble, "for the purpose of profit or gain." The use made of the income does not entitle the plaintiffs to an exemption of the property from which the income is derived. Nor is the fact that the use incidentally promotes the objects of the association of controlling effect. The use must be exclusively for those objects, or there is no exemption. The reason for this conclusion has been fully stated in recent cases, and the question cannot now be considered to be open in this state. Trustees v. Exeter, 58 N. H. 306; Alton Bay Camp-Meeting Ass'n v. Town of Alton, 69 N. H. 311, 45 Atl. 95; Town of New London v. Colby Academy, 69 N. H. 443, 46 Atl. 743. The tax was rightfully assessed. This conclusion renders it unnecessary to consider whether the plaintiffs' misconception of the form of their remedy is a sufficient defense. Pub. St. c. 59, § 11: Periey v. Dolloff. 00 N. H. 504; Bank v. Portsmouth, 52 N. H. 17, 29. Bill dismissed.


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19 cases
  • Okla. Cnty. v. Queen City Lodge No. 197, I. O. O. F.
    • United States
    • Oklahoma Supreme Court
    • February 13, 1945
    ...from members and others, but without profit, was consistent with the charitable purposes of the association. But in Y. M. C. A. v. Keene, 70 N.H. 223, 46 A. 186, in which part of the building was rented for a restaurant, with the primary object of obtaining revenue to assist in carrying on ......
  • Oklahoma County v. Queen City Lodge No. 197, I.O.O.F.
    • United States
    • Oklahoma Supreme Court
    • February 13, 1945
    ...the exemption to property used exclusively for charitable purposes. The New Hampshire statute upon which is based the decision in Y. M. C. A. v. Keene, supra, that portion of the building used for a restaurant to be taxable exempts the property 'to the extent that it is used for the purpose......
  • St. Paul's School v. City of Concord
    • United States
    • New Hampshire Supreme Court
    • March 31, 1977
    ...used for these latter purposes are taxable. Trustees &c. Academy v. Exeter, 90 N.H. 472, 502, 27 A.2d 569, 590 (1940); Y.M.C.A. v. Keene, 70 N.H. 223, 46 A. 186 (1900). There is also no evidence as to the particular necessity for providing living quarters for the couple in charge of mainten......
  • In re Opinion of the Justices
    • United States
    • New Hampshire Supreme Court
    • January 7, 1930
    ...and cases cited). The application of a like test for tax exemptions has frequently been dealt with in the same manner. Y. M. C. A. v. Keene, 70 N. H. 223, 46 A. 186, and cases cited; St. Mary's School v. Concord, 80 N. H. 436, 118 A. 608; Keene v. Roxbury, 81 N. H. 332, 126 A. 7; Piper v. M......
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