Mason v. Zimmerman

Citations

• 81 Kan. 799
• 106 P. 1005
• 1910 Kan. LEXIS 433

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Exemption — Statutory Construction — Property Used Exclusively for Benevolent and Charitable Purposes. The provision of section 1 of article 11 of the constitution of Kansas that “all property used exclusively for . . . benevolent and charitable purposes . . . shall be exempt from taxation” should be strictly construed, as should the similar provision of section 2 of chapter 408 of the Laws of 1907. So construed, these provisions exempt from taxation only such property as is used exclusively, directly and immediately in dispensing charity.</p> <p>2. Words and Phrases — “Charity” — “Charitable” — “Benevolent.” “Charity” is a gift to promote the welfare of others in need, and “charitable,” as used in such constitutional and statutory provisions, means intended for charity, and “benevolent” is, as used therein, entirely synonymous with “charitable.”</p>