New Standard Club v. McGowen

Citations

• 111 Miss. 92
• 71 So. 289

Syllabus

<p>1 1. Equimt. Practice. Searing on dill and answer. Taxation. Exemptions. Burden of proof. Statutes. Charity. Fraternal orders.</p> <p>Under Code 1906, section '603, so providing, where complainant sets down a cause for hearing on bill and answers before the expiration of the time allowed by law for talcing testimony, the answer must be taken as true.</p> <p>2. Taxation. Exemptions. Statutes.</p> <p>One claiming an exemption from taxation assumes the burden of showing that he is entitled to it.</p> <p>3. Same.</p> <p>Statutes of exemption from taxation must be strictly construed, and the languages employed must be construed most favorably to the state.</p> <p>4. Taxation. Exemptions. Charity.</p> <p>■ Under Code 1906, section 4251, paragraph D„ exempting from taxa- ^ tion all property, real or personal, belonging to religious or charitable societies and used exclusively for the purpose of such societies and not for profit, the property of a social club, the main purpose of which was to furnish diversion for the members, their families and friends, but incidentally dispensing charity to the members and outsiders is not exempt from taxation. ®</p> <p>5. Taxation. Exemptions. Fraternal orders.</p> <p>Under Code 1906, section 452, exempting from taxation the property and revenues of any religious, charitable, or benevolent society on the lodge system, where no dividends are declared, a social club which collected dues and devoted part of them to charitable purposes but was not run on the fraternal or benevolent lodge system, cannot escape taxation. '</p>