State ex rel. Hayes v. Board of Equalization

Citations

• 16 S.D. 219
• 92 N.W. 16
• 1902 S.D. LEXIS 101

Syllabus

<p>Under Const, art. 11, § 6, authorizing exemption from taxation of property “used exclusively” for charitable purposes, a building owned by a charitable institution, but part of which is used for a store, cannot be exempt, though the rents are used for charitable purposes.</p>