UGH 14- Jleto gorfe frtate College of ggdculture St Cornell ®tttoe«ttp i'baca. 42. 9. Hflbrarp University of the State of New York BDlMin Iter August 2, 1913, at the Post act of August 24, 1012 Published fortnightly Entered as second-class matter August 2, 1013, at the Post Office at Albany, H. Y„ under act of August 24, 1012 No. 638 ALBANY, N. Y. May i, 1917 New .York State Library Legislation Bulletin 42 PROPERTY EXEMPT FROM TAXATION IN THE FORTY-EIGHT STATES BY WILLIAM E. HANNAN Legislative Reference Librarian PAGE Introduction 8 Part 1 Constitutional and statutory provisions showing property exempt from taxation in all the states 9 Part 2 Subject digest of property exempt from taxation by statute 143 Part 3 Tables showing value of public property, and taxable and exempt •property in all the states 185 Part 4' Tables showing amount of property exempt in the states of Con- necticut, Massachusetts, New Jersey and Rhode Island. ..... 189 Part 5 Tables showing amount of property exempt for the State of New York from 1900 to 1915 194 Part 6 Tables showing amount of property exempt for each county of New York State from 1900 to 1915 204 Part 7 Tables showing inheritance tax rates and amount of exemptions. . 225 ALBANY THE UNIVERSITY OF THE STATE OP NEW YORK I916 THE UNIVERSITY OF THE STATE OF NEW YORK Regents of the University With yean when terms expire 1926 Pliny T. Sexton LL.B. LL.D. Chancellor - -Palmyra 1927 Albert Vander Veer M.D. M.A. Ph.D. LL.D. Vice Chancellor Albany 1922 Chester S. Lord M.A. LL.D. New York 1918 William Nottingham M.A.Ph.D. LL.D. - -Syracuse 192 1 Francis M. Carpenter ------ - Mount Kisco 1923 Abram I. Elkus LL.B. D.C.L. - - - - - New York 1924 Adelbert Moot LL.D. ------- Buffalo 1925 Charles B. Alexander M.A. LL.B. LL.D. Litt.D. Tuxedo 1919 John Moore ---------- Elmira 1928 Walter Guest Kellogg B.A. - - - - - Ogdensburg 1917 William Berri- -------- -Brooklyn 1920 James Byrne B.A. LL-.B ------- New York President of the University and Commissioner of Education John H. Finley M.A. LL.D. L.H.D. Deputy Commissioner and Assistant Commissioner for Elementary Education Thomas E. Finegan M.A. Pd.D. LL.D. Assistant Commissioner for Higher Education Augustus S. Downing M.A. L.H.D. LL.D. Assistant Commissioner for Secondary Education Charles F. Wheelock B.S. LL.D. Director of State Library James I. Wyer, Jr, M.L.S. Director of Science and State Museum John M. Clarke Ph.D. D.Sc LL.D. Chiefs and Directors of Divisions Administration, George M. Wiley M.A. Agricultural and Industrial Education, Arthur D. Dean D.Sc, Director Archives and History, James Sullivan M.A. Ph.D., Director Attendance, James D. Sullivan Educational Extension, William R. Watson B.S. Examinations and Inspections, Harlan H. Horner M.A., Director Law, Frank B. Gilbert B.A., Counsel for the University Library School, Frank K. Walter M.A. M.L.S. School Buildings and Grounds, Frank H. Wood M.A. School Libraries, Sherman Williams Pd.D. Statistics, Hiram C. Case Visual Instruction, Alfred W. Abrams Ph.B. Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924014005767 The University of the State of New York State Library, December 5, 1916 Hon. John H. Finley President of the University Dear sir: There have been in the past year so many calls on the legislative reference section of the State Library for information as to tax' exempt property in New York and other states, as to show a new and keen interest in the kinds and value of such property. The matter seems sure to claim serious attention from the next Legis- lature. I have therefore the honor to submit and to recommend for publication as Legislation Bulletin 42, a compilation of such data as will be of use in any study of the subject — data showing specifically the varying constitutional and statutory provisions gov- erning tax exemptions in all the states, with such tables showing exemptions in the counties of New York State and in certain other states as will afford a basis for an intelligent comparative study. Very truly yours J. I. Wyer Jr Director THE UNIVERSITY OF THE STATE OF NEW YORK OFFICE OF THE PRESIDENT Approved for publication this 6th day of December 1916 President of the University University ol the State o! New York Bulletin Entered as second-class matter August 2, 1013, at the Post Office at Albany, N. T., under the act of August 24, 1912 Published fortnightly No. 638 ALBANY, N. Y. May i, 1917 New York State Library Legislation Bulletin 42 PROPERTY EXEMPT FROM TAXATION IN THE FORTY-EIGHT STATES BY WILLIAM E. HANNAN Legislative Reference Librarian OUTLINE Part 1 Constitutional and statutory provisions showing property exempt from taxation in all the states. Part 2 Subject digest of property exempt from taxation by statute. Part 3 Tables showing value of public property, and taxable and exempt property in all the states. Part 4 Tables showing amount of property exempt in the states of Connecticut, Massachusetts, New Jersey and Rhode Island. Part 5 Tables showing amount of property exempt for the State of New York from 1900 to 1915. Part 6 Tables showing amount of property exempt for each county of New York State from 1900 to 1915. Part 7 Tables showing inheritance tax rates and amount of exemptions. NEW YORK STATE LIBRARY INTRODUCTION This study of the subject of property exempt from taxation was undertaken because of the lack of collected material on the con- stitutional and statutory phases of the question, because of the absence of statistical data in such a form as would show the gradual growth over a period of years of this class of property, and to bring together, for the use of legislators, tax officials and others interested, the laws and available statistics of all the states on this subject. That certain classes of property should be exempt from taxation for public purposes' is held by all the states to be good public policy. This is evidenced by a study of the constitutions and statutes of the states, which exempt from taxation the property of public, religious, educational and charitable institutions. In this general agreement of all the states, there lies the danger that the principle may be abused. But little thought, either constructive or destructive, is given the question of tax exemptions by state tax officials. That it is a problem is becoming evident to the officials engaged in administering the revenue systems of certain of our states. The opinion of several of these officials on this question follows : Colorado. " The commission is of the opinion that the laws should be amended so as to secure the assessment of fraternal association's property. These institutions seem to exercise considerable influence on the assessors and the legislature and in some counties their property is exempted by the assessor to a very considerable amount." (Colorado Tax Commission) Connecticut. "While there has been some indication in the last two legislatures that an effort was being made to refuse to grant indiscriminate tax exemptions, nevertheless too many are granted, and it should be the policy of future legislatures to confine such exemptions to general statutes and not in any case create special exemptions not now authorized." .(Hon. William H. Corbin, Tax Commissioner) Illinois. " There is no doubt but that the amount of exempt property is increasing to such an extent that it is becoming a burden to taxpayers.'' (Hon. fames J. Brady, Auditor of Public Accounts) Maryland. "While at various times complaints have been made, here as elsewhere, as to the increasing amount of exempt property, it can be said that this is generally recognized as having become unduly burdensome, so as to make it advisable to tax religious, charitable or educational property, or household property below a minimum value varying from $100 to $SOO. (State Tax Commission) Massachusetts. " I would say the amount of exempt property is rapidly increasing and is becoming a heavy burden to the taxpayer, but no remedy PROPERTY EXEMPT FROM TAXATION O has yet been proposed to better the conditions." (Hon. Robert G. Patten, Second Deputy Tax Commissioner) Michigan. "The principal objections we hear to the exemption of prop- erty relates to the exemption of $1000 on the homestead of a veteran of the Civil War; to the exemption of property of municipalities situated outside the municipality itself, such as water power plants, etc., and to certain institu- tions coming under the head of benevolent institutions, but which in the opinion of many people should not be so classed." (Board of State Tax Commissioners) Ohio. "The vast majority of citizens of Ohio lack the faintest apprecia- tion of the colossal total of the exemptions from taxation in this state. There are those which undoubtedly come under the constitutional permission, a large, number which have the protection of a dubious and elastic legis- lative extension of the plain intent of the constitution, and another large number which confessedly have no constitutional or statutory authority, but are based solely on custom and an easy-going official tolerance." (Ohio Tax Commission. Annual Report 1915, p. 9-10) The data which follow, while offering no solution to the problem of the increasing amount of property that is annually exempt from taxation, yet have value because here in a few pages are collected the statistics and the constitutional and statutory provisions of the forty-eight states which relate to this principle, and because members of the legislature and tax officials will find the facts herein pre- sented of value in their labors. Part 1 Constitutional and Statutory Provisions Showing Classes of Property Exempt from Taxation in all the States ALABAMA Constitution: art. 4, sec. pi. The legislature shall not tax the property, real or personal', of the state, counties^ or other municipal corporations, or cemeteries; nor lots in incorporated cities and towns, or within one mile of any city or town to the extent of one acre, nor lots one mile or more distant from sUch cities or towns to the extent of five acres, with the buildings thereon, when same are used exclusively for religious worship, for schools, or for purposes purely charitable. (Alabama Code, 1907, 3:77-78) Statutes: sec. 2061. The following property and persons shall.be exempt from taxation : 10 NEW YORK STATE LIBRARY i All property belonging to the United States. 2 All bonds of the United States and of this state ; all property, real and personal, of the state, and of the county and municipal corporations in this state ; all cemeteries (but where cemeteries are owned, held, and lots sold therein for profit, the same shall not be exempt), and all lots in incorporated cities and towns, or within one mile of any city or town, to the extent of one acre, and all lots one mile or more distant from such cities or towns, to the extent of five acres, with the buildings thereon, when the same are owned and used exclusively for religious worship, educational, or purely charitable purposes ; all school furniture and personal property used exclusively for school purposes; and all property, real or personal, to an extent not exceeding twenty-five thousand dollars in value, that may be used exclusively for agricultural or horticultural asso- ciations of a public character, or for the maintenance and education of young men preparing for the ministry in any church or religious association. 3 All the property of literary and scientific institutions and literary societies, when employed or used in the regular business of such institutions. 4 The libraries of ministers of the gospel, and all libraries other than those of a professional character, and all religious books kept for sale by ministers of the gospel and colporters. 5 All deaf mutes and insane and blind persons, and their prop- erty to the value of one thousand dollars. 6 From poll tax, all persons permanently disabled, whose taxable property does not exceed five hundred dollars. 7 All family portraits. 8 The following property, to be selected by the head of each family, viz: Household and kitchen furniture, not to exceed in value one hundred and fifty dollars; one yoke of oxen, one cart or wagon, two cows and calves, twenty head of stock hogs, ten head of sheep, all poultry, all cotton and other agricultural products which were raised or grown during the preceding year, and which shall remain in the hands of the producer thereof, and all manu- factured articles, including pig iron, which shall remain in the hands of the manufacturers thereof, on the first day of October of any year immediately succeeding that in which they were raised or produced; provisions and supplies on hand for the current year, for the use of the family and the making of the crop ; all wearing apparel; all looms and spinning-wheels, kept for use of the family; PROPERTY EXEMPT FROM TAXATION I J farming tools to the value of twenty-five dollars; tools and imple- ments of mechanics to the value of twenty-five dollars ; one sewing machine in each family, when the taxable property does not exceed two hundred and fifty dollars ; provided, that no property or subject of taxation shall be exempted from taxation, nor shall any credit, abatement, or deduction be allowed therefrom, unless such property or subject of taxation is entered by the taxpayer uport his assessment list, and returned by him, under oath, to the tax assessor. Sec. 2062. For the purpose of encouraging the building and operating of factories for the spinning of thread and yarns, and the weaving of cloth and other fabrics of cotton and wool in the state, and plants for the purpose of building ships, the court of county commissioners, or other courts having like jurisdiction, of any county, or the constituted authorities of any city or town in which it is proposed to locate such factories or such plants for the purpose of building ships, are authorized and empowered to remit the taxes assessed on such factories and such shipbuilding plants, and on all buildings, works, machinery and other equipment thereof, and on the lands upon which such shipbuilding plants and such factories or buildings are located, and also on all the- capital stock of every such shipbuilding plant and factory, for all county or municipal purposes, for a period not exceeding five years from the date of the incorporation or organization of such factory or shipbuilding plant. Sec. 2064. Cotton and other agricultural products and pig iron shall be exempt from taxation in the hands of the producer or the hands of the purchaser, purchasing the same for prompt shipment, and pig iron shall be exempt for twelve months after its production. Sec. 2066. When any person, copartnership, association of individuals, or corporation incorporated under the laws of the state of Alabama, shall since the 13th day of February 1902, have invested, expended, laid out and paid, or shall by the 13th day of February 1907, invest, expend, lay out and pay, not less than fifty thousand dollars in money in the erection, building, and construc- tion of cotton mills or factories in the state of Alabama, and the buildings, plants, works, machinery, appliances, appurtenances, proper or necessary for the practical operation of such cotton mills, or factories, such person, partnership, association, or corporation shall be entitled to claim and have exempt from assessment and col- lection for state, county, and municipal taxation, such cotton mills or factories, and the said proper or necessary buildings, plants, works, 12 NEW YORK STATE LIBRARY machinery, appliances, and appurtenances thereof, for the period of ten years only from the 13th day of February 1902, and the same are exempt from state, county, and municipal taxes during said period of ten years, and all the capital stock of every such cotton mill and factory shall likewise be exempted from all such taxation during such period of ten years, and this section shall also apply to additions costing fifty thousand dollars or more, made during five years from said 13th day of February 1902, to cotton mills then existing in Alabama ; but nothing in this section shall be con- strued to exempt from taxation the lands on which such cotton mills or factories are erected. Sec. 2067. All shipbuilding plants which shall have been erected and put in operation in this state within five years from March 5, 1901, and in the erection, construction, and equipment of which not less than five hundred thousand dollars shall have been bona fide expended in that time, together with the buildings, works, machinery, appliances, and appurtenances thereof, and all additions necessary or proper for its practical operation made to any such plant, its buildings, works, machinery, appliances, and appurtenances within such period of five years, shall be exempt from state, county, municipal, and other taxation during the period of ten years from March 5, 1901 ; provided, the person or partnership, or association or corporation owning any such plant shall file in the office of the probate judge of the county in which the same is located, a written declaration, under oath, stating where such plant is erected, the name of the owner thereof, the amount intended to be expended in the erection and equipment thereof ; that the erection thereof has been bona fide commenced, and when such erection was commenced ; such statement shall be so filed within six months from the time that such erection was commenced. And all the capital stock of any such ship- building plant exempted from taxation by the provisions of this section shall likewise be exempted from all state, county, municipal, and other taxation during said period of ten years ; but this section shall not be construed to exempt from such taxation any lands upon which any such plant as is exempted by the provisions hereof is erected, or which may be used in connection therewith, nor any buildings or other improvements upon such lands at the time they are acquired for the purposes of such plant, the value of which preexisting buildings or improvements shall continue to be assessed for taxation during such period of ten years to the owner thereof during such time. PROPERTY EXEMPT FROM TAXATION 1 3 Sec. 2068. The exemption granted as to any cotton mill, factory, or shipbuilding plant becoming entitled to its enjoyment, and as to the capital stock thereof, shall cease whenever the operation of such mill, factory, or plant for the purposes of its construction shall be abandoned. Sec. 2069. To encourage the development of the various unused water powers of this state, the plants, and the property, business, and franchises, necessary for the production, transformation, and dis- tribution of electric current, of any person, or firm, or of any corporation, organized for the purpose of developing hydro-electric power for the use of the public, shall, in consideration of the benefits to be derived by the public from the development and opera- tion of such properties and plants, be exempt from state, county, and municipal property and privilege taxation of all description, either under general or local laws, until ten years after the beginning of the construction of any such plant. Nothing in this section shall be so construed as to exempt from taxation the lands upon which such plants are erected ; nor shall this section be so construed as to exempt from taxation any of the property, business, or franchises of any hydro-electric power plant already developed. Sec. 2070. To encourage the manufacture of calcium cyanamid (lime nitrogen) in this state, the plants, and the property and business necessary for the manufacture of the same, of any person, or firm, or of any corporation organized for the purpose of manufacturing calcium cyanamid (lime nitrogen), shall, in con- sideration of the benefit to be derived by the public from the manufacture of the same, be exempt from state, county, and municipal property and privilege taxation of all description, either under general or local laws, until ten years after the beginning of the construction of any such plant. Nothing in this section shall be so construed as to exempt from taxation lands upon which such plants are erected. Sec. 2071. No license or taxes of any character shall be required by the state, county, or municipality from the Alabama Agricultural Association, or from those who conduct business under contract with it on its grounds during the time its annual fair is actually in progress. Sec. 2072. The Alabama State Fair and Exhibit Association, and all persons, firms, or corporations who may conduct business with said association on its fair grounds in Jefferson county during the annual fairs of said association, are exempt from the payment of all state, county, and municipal taxes and licenses. 14 NEW YORK STATE LIBRARY Sec. 2073. Any person, firm, or corporation who has heretofore patented and owns exclusively, or who has heretofore secured and owns exclusively, or shall hereafter patent and own exclusively, or shall hereafter secure and own exclusively, the patent right on any articles designed for the purpose of protecting human life and prop- erty, which article has not heretofore been manufactured for sale, shall be exempt for a period of ten years from August 9, 1907, from taxation upon all of its property which is devoted exclusively to the manufacture of such article and the manufactured products thereof, and patent rights, and the stock of the stockholders of such corpo- ration shall be exempt from taxation for said period of ten years. {Alabama Code, ipoy, 1:841-46) ARIZONA Constitution: art. 9, sec. 2. There shall be exempted from taxa- tion all federal, state, county, and municipal property. Property of educational, charitable, and religious associations or institutions not used or held for profit may be exempted from taxation by law. Public debts, as evidenced by the bonds of Arizona, its counties, municipalities, or other subdivisions, shall also be exempt from taxation. There shall further be exempt from taxation, the property of widows, residents of this state, not exceeding the amount of one thousand dollars, where the total assessment of such widow does not exceed two thousand dollars. All property in the state not exempt under the laws of the United States or under this con- stitution, or exempted by law under the provisions of this section, shall be subject to taxation to be ascertained as provided by law. {Arizona. Revised Statutes, 1913, p. 150) Statutes: sec. 4846. Nothing in this act shall be construed to require or permit double taxation, and all property of every kind and nature whatsoever, within this state, shall be subject to taxation, except : 1 All lands and lots of ground, with buildings, improvements, and structures thereon, belonging to the state or any municipal cor- poration, or to any county of the state, and all lands belonging to the United States, and all buildings and improvements belonging to the United States. 2 Public debts as evidenced by the bonds of Arizona, its counties, municipalities, or other subdivisions; court houses; jails, town halls, PROPERTY EXEMPT FROM TAXATION 1 5 council chambers,, houses occupied by fire companies and their apparatus, and other structures and edifices owned by the public, and all squares and lots kept open for health or public use, or for ornament, belonging to any county, city, or town in this state; and public libraries, colleges, schoolhouses, and other buildings for the purpose of education, with their furniture, libraries, and all other equipments, and the lots or lands thereto appurtenant and used therewith, so long as the same shall be used for the purpose of education, and not used or held for profit ; provided, that when any of the property mentioned in this subdivision is private property, from which a rent or valuable consideration is received for its use, the same shall be taxed as other property. 3 Hospitals, asylums, and poorhouses, owned by the public, and other charitable institutions for the relief of the" indigent or afflicted, schools for the education of Indians exclusively, and the lots or lands thereto appurtenant, with their fixtures and equipments, and grounds and buildings belonging to agricultural societies, so long as the same shall be used for those purposes only, and not used or held for profit. 4 Churches, chapels, and other buildings for religious worship, with their furniture and equipments, and the lots of ground and im- provements appurtenant thereto and used therewith; provided rent is not paid for such grounds, and so long as the said ground and improvements shall not be used or held for profit. 5 Cemeteries and graveyards set apart and used for the purpose of interring the dead, except such portions of such cemeteries or graveyards as are used or held for profit. 6 The property of widows, residents of this state, not to exceed the amount of one thousand dollars to any one family, where their total assessment does not exceed two thousand dollars. (Arizona Revised Statutes, 1913, p- 1563-64) ARKANSAS Constitution: art. 16, sec. 5. The following property shall be exempt from taxation : public property used exclusively for public purposes; churches used as such; cemeteries used exclusively as such; school buildings and apparatus; libraries and grounds used exclusively for school purposes, and buildings and grounds and materials used exclusively for public charity. jg NEW YORK STATE LIBRARY Sec. 6. All laws exempting property from taxation other than as provided in this constitution shall be void. {Arkansas, Digest of the Statutes, 1904, p. 89) Statutes: sec. 6887. All property described in this section, to the extent herein limited, shall be exempt from taxation : 1 All public schoolhouses and houses used exclusively for public worship, and the grounds attached to such buildings neces- sary for the proper occupancy, use and enjoyment of the same, and not leased or otherwise used with a view to profit. 2 All public colleges, academies, all buildings connected with the same, and all houses connected with public institutions of learning not used with a view to profit. This provision shall not extend to leasehold estate, or to real property held under the au- thority of any college or university of learning in this state. 3 All lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by any person, or persons, company or corporation, with a view to profit, or for the purpose of speculation in the sale thereof. 4 All property, whether real or personal, belonging exclusively to this state or the United States. 5 All buildings belonging to counties used for building courts, for jails or for county offices, with the grounds, not exceeding in any county ten acres, on which said buildings are erected. 6 All lands, houses, and other buildings belonging to any county, city or town used exclusively for the accommodation of the poor. 7 All buildings belonging to institutions of purely public charity, together with the land actually occupied by such institutions, not leased or otherwise used with a view to profit, and all moneys and credits appropriated solely to sustaining and belonging ex- clusively to such institutions. 8 All fire engines and other implements used for the ex- tinguishment of fires, with the buildings used exclusively for the safe-keeping thereof, and for the meeting of fire companies, whether belonging to any town or to any fire company organized therein. 9 All market-houses, public squares, other public grounds, town and city houses or halls, owned and used exclusively for public purposes, and all works, machinery and fixtures belonging to any town, and used exclusively for conveying water to said town. {Arkansas, Digest of the Statutes, 1904, p. 1436) PROPERTY EXEMPT FROM TAXATION IJ CALIFORNIA Constitution: art. p, sec. 10. All property now or hereafter held in trust for the founding, maintenance, or benefit of the Leland Stanford Junior University, or of any department thereof, may be exempted by special act from state taxation, and all personal prop- erty so held, the Palo Alto farm as described in the endowment grant of the trustees of the university, and all other real property so held and used by the university for educational purposes exclu- sively, may be similarly exempted from county and municipal taxa- tion. Sec. ii. All property now or hereafter belonging to " The Cali- fornia School of Mechanical > Arts," an institution founded and endowed by the late James Lick to educate males and females in the practical arts of life, and incorporated under the laws of the state of California, November 23, 1885, having its school buildings located in the city and county of San Francisco, shall be exempt from taxa- tion. The trustees of said institution must annually report their proceedings and financial accounts to the governor. The legislature may modify, suspend, and revive at will the exemption from taxa- tion herein given. Sec. 12. All property now or hereafter belonging to the " Cali- fornia Academy of Sciences," an institution for the advancement of science and maintenance of a free museum, and chiefly endowed by the late James Lick, and incorporated under the laws of the state of California, January 16, 1871, having its buildings located in the city and county of San Francisco, shall be exempt from taxation. The trustees of said institution must annually report their proceedings and financial accounts to the governor. The legislature may modify, suspend, and revive at will the exemption from taxation herein given. Sec. 13. All property now or hereafter belonging to the Cogswell Polytechnical College, an institution for the advancement of learn- ing, incorporated under the laws of the state of California, and having its buildings located in the city and county of San Francisco, shall be exempt from taxation. The trustees of said institution must annually report their proceedings and financial accounts to the governor. The legislature may modify, suspend, and revive at will the exemption from taxation herein given. Art. is, sec. 1. Property used for free public libraries and free museums, growing crops, property used exclusively for public l8 NEW YORK STATE LIBRARY schools, and such as may belong to the United States, this state, of to any county, city and county, or municipal corporation within this state shall be exempt from taxation, except such lands and the im- provements thereon located outside of the county, city and county, or municipal corporation owning the same as were subject to taxa- tion at the time of the acquisition of the same by said county, city and county, or municipal corporation; provided, that no improve- ments of any character whatever constructed by any county, city and county or municipal corporation shall be subject to taxation. Sec. i%. The property to the amount of one thousand dollars of every resident in this state who has served in the army, navy, marine corps, or revenue marine service of the United States in time of war, and received an honorable discharge therefrom; or lacking such amount of property in his own name, so much of the property of the wife of any such person as shall be necessary to equal said amount; and property to the amount of one thousand dollars of the widow resident in this state, or if there be no such widow, of the widowed mother resident in this state, of every person who has so served and has died either during his term of service or after re- ceiving honorable discharge from said service ; and the property to the amount of one thousand dollars of pensioned widows, fathers, and mothers, resident in this state, of soldiers, sailors, and marines who served in the army, navy, or marine corps, or revenue marine service of the United States, shall be exempt from taxation; pro- vided, that this exemption shall not apply to any -person named herein owning property of the value of five thousand dollars or more, or where the wife of such soldier or sailor owns property of the value of five thousand dollars or more. No exemption shall be made under the provisions of this act of the property of a person who is not a legal resident of this state. Sec. iy 2 . All buildings, and so much of the real property on which they are situated as may be required for the convenient use and oc- cupation of said buildings, when the same are used solely and ex- clusively for religious worship shall be free from taxation; pro- vided, that no building so used which may be rented for religious purposes and rent received by the owner therefor, shall be exempt from taxation. Sec. t34. Ml bonds hereafter issued by the state of California or by any county, city and county, municipal corporation, or district (including school, reclamation, and irrigation districts) within said state, shall be free and exempt from taxation. PROPERTY EXEMPT FROM TAXATION 1 9 Sec. ia. Any educational institution of collegiate grade, within the state of California, not conducted for profit, shall hold exempt from taxation its buildings and equipment, its grounds within which its buildings are located, not exceeding one hundred acres in area, its securities and income used exclusively for the purposes of education. Sec. 4. All vessels of more than fifty tons burden registered at any port in this state and engaged in the transportation of freight or passengers, shall be exempt from taxation except for state purposes, until and including the first day of January 1935. {California, Statutes and Amendments to the Codes 1915, p. 37-38; 56-57) Statutes: sec. 3611. All buildings, and so much of the real prop- erty on which they are situated as may be required for the con- venient use and occupation of said buildings, when the same are used solely and exclusively for religious worship, shall be free from taxation; provided, that no building so used which may be rented for religious purposes and rent received by the owner therefor shall be exempt from taxation. That any person claiming property to be exempt from taxation under this section shall make a return thereof to the assessor annually, the same as property is listed for taxation, and shall accompany the same by an affidavit showing that the building is used solely and exclusively for religious worship, and that the described portion of the real property claimed as exempt is required for the convenient use and occupation of such building, and that the same is not rented for religious purposes and rent re- ceived by the owner therefor. (California. Kerr's Cyclopedic Codes, 1:885) Sec. 3613. 1 Any educational institution of collegiate grade, within the state of California, not conducted for profit, shall hold exempt from taxation its buildings and equipment, its grounds within which its buildings are located, not exceeding one hundred acres in area, its securities and income used exclusively for the pur- poses of education. 2 An educational institution of collegiate grade is deemed and defined to be an institution incorporated as a college or seminary of learning under the laws of this state, which requires for regular ad- mission the completion of a four year high school course or its equivalent, and confers upon its graduates at least one academic or professional degree, based upon a course of at least four years in liberal arts and sciences, or upon a course of at least three years in professional studies, including law, theology, education, medicine, 20 NEW YORK STATE LIBRARY dentistry, engineering, veterinary medicine, pharmacy, architecture, fine arts, commerce or journalism. 3 An educational institution not conducted for profit is deemed and defined to be an institution incorporated as a college or seminary of learning under the laws of this state conducted exclusively for scientific or educational purposes, no part of the net income of which inures to the benefit of any private stockholder, member or individual. 4 The grounds of an educational institution exempt from taxa- tion under the provisions of section la of article 13 of the consti- tution, when the grounds of such educational institution within which its buildings are located exceed one hundred acres in area, shall be determined, located and selected by the assessor of the county or city and county in which said grounds are situated but said grounds need not be contiguous or in one tract. 5 The state board of equalization shall prescribe all procedure, affidavits and forms required to carry into effect the tax exemption of property specified in section la of article 13 of the constitution. 6 Any person or officer of an educational institution entitled to or applying for the exemption from taxation under section la of article 13 of the constitution shall make a return thereof to the assessor annually, the same as of property listed for taxation, and shall accompany the same by an affidavit showing that the educational institution is of collegiate grade and is not conducted for profit, that the grounds for which exemption is claimed are those within which its buildings are located and do not exceed one hundred acres in area and that the securities and income for which exemption is claimed are used exclusively for the purposes of education. Every such person or officer shall in addition give all information required and answer all questions contained in the forms and affidavits pre- scribed by the state board of equalization. Any. false statement made or sworn to in such forms or affidavits shall constitute and be punishable as perjury. 7 Any assessor or deputy assessor may, in his discretion, require other or additional proof of the facts stated by such affiant before allowing the exemption claimed. Failure upon the part of any edu- cational institution entitled to such exemption, to make affidavit or furnish evidence as required by this act, between the first Monday; in March and the first Monday in July of each year, shall be deemed, a waiver of such exemption by such educational institution. (Cali- fornia. Statutes and Amendments to the Codes, 191$, p. 1216-17) PROPERTY EXEMPT FROM TAXATION 21 Sec. 3617. . . . fruit and nut-bearing trees under four years of age, and grape vines under three years of age. (California. Kerr's Cyclopedia Codes, 1:886) Sec. 10. The cemetery lands and property of any association formed pursuant to this act shall be exempt from all public taxes, rates and assessments. (California. General Laws 191 5, act 549, p. 170) Sec. 66. The rights of way, ditches, flumes, pipe lines, dams, water rights, reservoirs, and other property of like character, be- longing to any irrigation district, shall not be taxed for state and county or municipal purposes. (California. General Laws 191 5, P- 695) Sec. 55. The rights of way and works belonging to any protection district organized under this act shall not be taxed for state and county or municipal purposes. (California. General Laws 191 5, P- 1317) Sec. 30. Every fraternal benefit society organized or licensed under this act is hereby declared to be a charitable and benevolent .institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment. (California. General Laws 191 5, P- So) COLORADO Constitution: art. 9, sec. 4. The property, real and personal, of the state, counties, cities, towns and other municipal corporations, and public libraries, shall be exempt from taxation. Sec. 5. Lots with the buildings thereon, if said buildings are used solely and exclusively for religious worship, for schools or for strictly charitable purposes, also cemeteries not used or held for private or corporate profit, shall be exempt from taxation, unless otherwise provided by general law. Sec. 6. All laws exempting from taxation property other than that hereinbefore mentioned shall be void. (Colorado. Mills An- notated Statutes 1912, 1:184) Statutes: sec. 3050. Every fraternal benefit society organized or licensed under this act is hereby declared to be a charitable and benevolent institution and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment. (Colorado. Mills Annotated Statutes 1912, 1:1355) 22 NEW YORK STATE LIBRARY Sec. 3673. The title to property acquired under the provisions of this act shall vest in such drainage district, in its corporate name; said property shall be held by such district in trust for, and is hereby dedicated and set apart for, the uses and purposes set forth in this act, and shall be exempt from taxation, and the board of di-rectors is hereby authorized and empowered to hold, use and acquire, man- age, occupy and possess said property as herein provided. {Colo- rado. Mills Annotated Statutes 1912, 1:1631) Sec. 6197. The following classes of property shall be exempt from taxation, to wit : First. The property of the state, counties, cities, towns and other municipalities, and public libraries. Second. Buildings used exclusively for religious worship, for schools or for strictly charitable purposes, with the grounds whereon the same are situated. Third. Cemeteries not held or conducted for private or corpo- rate profit. Fourth. The household goods of every head of a family, to the value of two hundred dollars. Fifth. Ditches, canals and flumes, owned and used by individuals or corporations, exclusively for irrigating lands of such individuals or corporations, or the individual members of such corporations, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose. Sec. 6198. Any building or house owned by church organization when used solely and exclusively as a residence or dwelling by the minister, preacher or priest actually serving as such and the neces- sary lot or parcel of ground therefor upon which the said building is situate, if the assessed valuation of the same shall not exceed three thousand dollars, shall be exempt from taxation ; if the assessed valuation of such property is greater than three thousand dollars, then three thousand dollars of such assessed valuation shall be exempt from taxation. Sec. 6199. That the increase in value of private lands caused by the planting of timber thereon, other than fruit trees and hedges, shall not for a period of 30 years from the date of planting, be taken into account in assessing such lands for taxation; such exemption to apply to all lands heretofore or hereafter planted, except as here- inafter provided. Sec. 6200. In the event that any of such timber shall, prior to the expiration of the 30 years, become sufficiently mature to be PROPERTY EXEMPT FROM TAXATION 23 suitable for economic use, then the increase of value caused by that so maturing shall be taken into account in assessing the land for taxation thereafter. Sec. 6201. That all ditches used for the purpose of irrigation, and that only where the water is not sold for the purpose of deriv- ing a revenue therefrom, be and the same are hereby declared free from all taxation, whether for state, county or municipal purposes. [Note. By various acts the property of the United States is ex- empt from taxation.] {Colorado. Mills Annotated Statutes, 1912, 2:2599-2600) CONNECTICUT Constitution: No constitutional exemption clause. Statutes: sec. 1. Section 2315 of the general statutes as amended by chapter 44 of the public acts of 1913 is hereby amended to read as follows : The following property shall be exempt from taxation : all property belonging to the United States, or this state ; buildings, with their appurtenances, belonging to any county, town, city, or borough; buildings or portions of buildings exclusively occupied as colleges, academies, churches, public schoolhouses, or infirmaries, with the land appurtenant to such infirmaries; parsonages of any ecclesiastical society to the value of five thousand dollars, while used solely as such; noh-income-producing buildings and land on which they stand, to the value of one thousand dollars, owned by any church in this state and located on land owned by any incor- porated camp meeting association; buildings belonging to and used exclusively for scientific, literary, benevolent, or ecclesiastical socie- ties, not including any real estate conveyed by any ecclesiastical society or public or charitable institution without reserving an annual income or rent or by a conveyance intended to be a perpetual aliena- tion, and not including any real estate of any educational, benevolent, or ecclesiastical corporation or association, whether held in the name of such corporation or association or by any person or per- sons in trust for such corporation or association, which is leased or used for other purposes than the specific purposes of such cor- poration or association, nor including lands granted and. given for the maintenance of the ministry of the gospel while leased; all lands used exclusively for cemetery purposes; the. property to the amount of three thousand dollars of any pensioned soldier, sailor, or marine of the United States, who, while in service, lost a leg or 24 NEW YORK STATE LIBRARY arm, or suffered disabilities which by the rules of the United States pension office are considered equivalent to such loss ; the property to the amount of three thousand dollars of any person who, by rea- son of blindness, is unable by his labor to support himself and fam- ily; the property to the amount of one thousand dollars of every resident of this state who has served in the army, navy, marine corps, or revenue marine service of the United States in time of war, and received an honorable discharge therefrom; or, lacking such amount of property in his own name, so much of the property of the wife of any such person as shall be necessary to equal said amount; and property to the amount of one thousand dollars of the widow resident of this state, or, if there be no such widow, of the widowed mother resident of this state, of every person who has so served and has died either during his term of service or after receiving honorable discharge from said service; the property to the amount of one thousand dollars of every resident of this state who has served in the army, navy, marine corps, or revenue marine service of the United States in time of war and received an honor- able discharge therefrom, or who, being a veteran of any war and retired from the navy, marine corps, or revenue marine service after thirty years of service on account of having reached the age limit prescribed by law or from mental or physical disability; and property to the amount of one thousand dollars of pensioned widows, fathers, and mothers, resident of this state; of soldiers, sailors, and marines who served in the army, navy, or marine corps, or reve- nue marine service of the United States ; wearing apparel of every person and family, not including watches and jewelry of any kind exceeding twenty-five dollars in value ; household furniture, used by and belonging to any family, to the value of five hundred dol- lars; farming tools, actually and exclusively used in the business of farming upon any farm, not exceeding in value two hundred dollars; the produce of a farm, while owned and held by the pro- ducer, actually grown, growing, or produced during the season next preceding the time of listing, including colts, calves, and lambs; fuel and provisions for the use of any family ; swine to the value of fifty dollars; poultry to the value of twenty-five dollars; sheep and Angora goats owned and kept in this state to the value of one hundred dollars ; cash not exceeding one hundred dollars ; private libraries and books, not exceeding two hundred dollars in value, and all public libraries; all musical instruments, not exceeding in value twenty-five dollars ; all musical instruments used exclusively PROPERTY EXEMPT FROM TAXATION 25 by churches; all fire engines, and other implements, used for the extinguishment of fires, with the buildings used exclusively for the safe-keeping thereof ; the tools of a mechanic, actually used by him- self in his trade, to the value of two hundred dollars; any horse used on parade in the performance of military service by the owner, his son, ward, or apprentice; all fishing apparatus, actually used by any person or company, to the value of two hundred dollars; the stock or property of every incorporated agricultural society, except as provided by chapter 171 of the public acts of 1915; the stock or securities issued by any ecclesiastical society, to raise funds for the erection, alteration, or repair of any church edifice, but only to the amount of the actual cost of such erection, alteration, or repair ; all property of any hospital society which is supported wholly or in part by state appropriations ; all moneys or funds received and accumulated by grand army posts in the state of Connecticut, from donations, bequests, and collections for charitable purposes, or which may hereafter be received by grand army posts for chari- table purposes; bonds of the state of Connecticut issued pursuant to any act which provides for exemption from taxation; bond's in the hands of the holders thereof, issued by any town or city in aid of the construction of the railroads of the Connecticut Western Railroad Company, the New Haven, Middletown, and Willimantic Railroad Company, the Shepaug Valley Railroad Company, the Connecticut Valley Railroad Company, the Connecticut Central Railroad Company, or either of them, to provide or raise money to pay for stock of any of said companies subscribed for by such town or city. When any town or city in this state shall have issued bonds under the provisions of the general statutes for the purpose of redeeming or providing a fund to redeem its bonds originally issued in aid of the construction of any railroad, and which were exempt from taxation, or for redeeming or providing a fund to redeem any reissue of the same, such bonds, and the amount invested therein, shall be exempt from taxation in the hands of the holders thereof in the same manner and to the same extent as the original bonds, and the amounts invested therein, and no direct, indirect, or fran- chise tax shall be assessed thereon. Sec. 2. All property exempted from taxation under the provi- sions of any special act, or by town vote, shall be valued annually by the assessors of the town in which such property is located in the same manner as other property, and such valuations shall be added by the assessors to the abstract book. 2 6 NEW YORK STATE LIBRARY Sec. j. The total of such valuations and the aggregate of taxes which would have been received in each year on such valuations if such properties had been taxed locally, shall be sent to the tax com- missioner as a part of the return required to be made to him in each year by the town clerk or town treasurer for the purposes of a state tax. Sec. 4. Such valuation or taxes, as the case may be, shall be included in the computation of the amount of the state tax to be paid by each such town. {Connecticut. Public Acts 191 5, p. 2215-17) Sec. 2316. The exemptions given in section 2315 to soldiers, sail- ors, and marines, and their wives, widows, fathers, and mothers, and to blind persons, shall first be made in the town in which the person entitled thereto resides, and any person asking such exemp- tion in any other town shall make oath before, or forward his or her affidavit to, the assessors of such town, deposing that such exemptions, if allowed, will not, together, with any other exemptions which may have been granted under section 2315, exceed the amount of exemption thereby allowed to such person. The assessors of each town shall annually make a certified list of all persons resident in such town, who are found to be entitled to exemption under the provisions of section 2315, which list shall be filed in the town clerk's office, and shall be prima facie evidence that such persons are entitled to such exemption so long as they reside in said town; but such assessors may at any time require any such person to appear before them for the purpose of furnishing additional evidence. Sec. 2317. The funds and estate which have been or may be granted, provided by the state, or given by any person or persons to the president and fellows of Yale University, the board of trus- tees of the Sheffield Scientific School, Trinity College, or Wesleyan University, and by them respectively invested and held for the use of such institutions, shall, with the income thereof, remain exempt from taxation ; provided, however, that neither of said corporations shall ever hold in this state real estate free from taxation, afford- ing an annual income of more than six thousand dollars. Sec. 2318. Any church or ecclesiastical society in this state may have and hold exempt from taxation personal property consisting of bonds, mortgages, or funds invested, to an amount not exceed- ing in value the sum of ten thousand dollars ; provided that such personal property shall be held solely for the uses of such society, and the revenues derived therefrom shall be used exclusively for PROPERTY EXEMPT FROM TAXATION 27 the maintenance of public worship and, the ordinary expenses inci- dent thereto ; and provided that such society shall not have and hold property exceeding in value twenty thousand dollars in personal or real estate which is exempt from taxation, otherwise than by virtue of the provisions of this section. Sec. 2320. When any person shall plant land not theretofore woodland, the actual value of which at the time of planting shall not exceed twenty-five dollars per acre, to timber trees of any of the following kinds, to wit: chestnut, hickory, ash, white oak, sugar maple, European larch, white pine, black walnut, tulip, or spruce, not less in number than twelve hundred to the acre, and such plan- tation of trees shall have grown to an average height of six feet, the owner of such plantation may appear before the board of relief of the town in which such plantation is located, and, on proving a compliance with the conditions herein, such plantation of trees shall be exempt from taxation of any kind for a- period of twenty years next thereafter. Sec. 2321. Land owned or taken by any municipal corporation for the purpose of creating or furnishing a supply of water for its use or benefit shall be exempt from taxation, when the inhabitants of the town in which said land is situated have the right to the use of and do actually use such water supply upon the same terms and conditions as the inhabitants of such municipal corporation; but otherwise said land shall be liable to taxation, and shall be set in the list in the town in which such land is situated, to the corpora- tion owning or controlling such water supply, at a valuation which would be fair for said land, if used for agricultural purposes. {Connecticut. General Statutes, Revision of 1902, p. 602-3) Sec. 1. The property of any incorporated agricultural society shall not be exempt from taxation, as provided in section 2315 of the general statutes as amended by chapter 44 of the public acts of 1913, during the four years succeeding the declaration or payment of any dividend to its stockholders or members. {Connecticut. Public Acts 1915, ch. 171) Sec. 1. That portion of the provisions of any act which provides for the exemption from taxation of bonds or other evidences of indebtedness of any municipal corporation' or subdivision thereof is hereby repealed. Sec. 2. The provisions of this act shall not be construed to affect any issue of bonds, or part thereof, authorized by any town, city, or borough at the time of the passage of this act. {Connecticut. Public Acts 1915, p. 1968) . 2 g NEW YORK STATE LIBRARY DELAWARE Constitution: art. 8, sec. i. All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws, but the general assembly may by general laws exempt from taxa- tion such property as in the opinion of the general assembly will best promote the public welfare. {Delaware. Revised Code 1915, p. 65) . . Art. 10, sec. 3. No portion of any fund now existing, or which may hereafter be appropriated, or raised by tax, .for educational purposes, shall be appropriated to, or used by, or in aid of any sec- tarian, church or denominational school; provided that all real or personal property used for school purposes, where the tuition is free, shall be exempt from taxation and assessment for public pur- poses. (Delaware. Revised Code 1915, p. 67) Statutes: sec. 1098. All real and personal property, not belonging to this state, or the United States, or any county of this state, or any church or religious society, and not held by way of investment, or any college or school and used for educational or school purposes, or any corporation created for charitable purposes and not held by way of investment, except as otherwise provided, shall be liable to taxation and assessment for public purposes. Burial lots and lands of cemeteries and cemetery companies laid out and devoted to cemetery purposes shall not be siibject- to taxation. Legacies for religious, charitable or educational purposes shall not be subject to taxation. Any and all property and all gifts, devises, bequests and legacies in any manner given to The Trustees of the Home for Friendless and Destitute Children, Sarah Ann White Home for Aged and In- firm Colored Persons and Sunday Breakfast Mission, are exempt from all taxes, assessments and abatements whatsoever for state, county, municipal or other purposes so long as the same are held or used for the charitable or religious purposes for which the said corporations were instituted. All the real estate owned and used by the Associated Charities of the city of Wilmington is exempt from all taxation for county and municipal purposes. The estate, real and personal, of Delaware Industrial School for Girls and Ferris Industrial School, and for the purpose of their incorporation, shall be free from state, county and city tax PROPERTY EXEMPT FROM TAXATION 20, All the lands, tenements, hereditaments and personal estate of The Florence Crittenton Home of the State of Delaware are exempt from state, county and municipal taxes. Lands, tenements and property, not exceeding in value in any one instance the sum of twenty-five thousand dollars, of all incorporated homes or houses of refuge for reformed women maintained by char- ity in this state, are exempt from all county and state taxation. Lands and tenements to the value of fifteen thousand dollars owned by any corporation or association maintaining charitable homes for incurables, are exempt from all taxes, assessments, bur- dens or impositions whatsoever for county purposes. Lands and tenements to the value of twenty-five thousand dollars, owned by any corporation or association maintained by charity in this state, and used wholly or in part as day nurseries for babies or by nonsectarian, charitable Young Women's Christian Associa- tions, are exempt from all taxes, assessments, burdens or impositions for county purposes. Lands, tenements and property, not exceeding in value in any one instance the sum of ten thousand dollars, of all incorporated homes or associations maintained by charity for the use of the deaconesses of any church in this state, shall be exempt from all taxes, assess- ments, burdens or impositions for county and municipal purposes. The lands, tenements and property of The Delaware Commission for the Blind shall be exempt from any and all state, county and municipal taxes, during such time and to the extent that such lands, tenements and property shall be actually used by said commission in its work for the blind of this state; provided that said exemption shall not apply to any lands, tenements and property owned by said commission as investments, and not actually used by said commis- sion in its work. Lands, tenements and property of all corporations of this state, incorporated, organized and carried on for the purpose of settle- ment work, and maintained in whole or in part by charity, are exempt from any and all state, county and municipal taxes, during such time and to the extent that such lands, tenements and property shall be actually used by such corporations in such settlement work, provided that said exemption shall not apply to any lands, tenements and property owned by such, corporations as investments and not actually used by such corporations in such settlement work. Property located in the state of Delaware used for soldiers' rest rooms is exempt from the payment of any taxes whatsoever so long as said property shall be used for such purpose. 3° NEW YORK STATE LIBRARY Lands and tenements and the buildings and improvements thereof, to the value of ten thousand dollars, owned by any incorporated fraternity, established by the students of and in connection with any college in this state, and used by said fraternity and not held as an investment, are exempt from all taxes or assessments for county or municipal purposes. All bonds of the city of Wilmington are exempt from taxation under any law of this state; no county tax shall be collected from any person holding the bonds of said city for or on account of said bonds. The real estate of any person or persons or body corporate within the limits of the city of New Castle, not exceeding five acres, upon which any manufacturing or other industrial improvements for the employment of labor shall be erected after the twenty-fifth day of March, 1879, or any real estate on which any buildings were, prior to said date, erected, and which, after said date, shall be used for any manufacturing or industrial pursuit as aforesaid not before prosecuted or carried on there, is exempt for a period of ten years after the same shall be first assessable, from assessment or taxation for state, county or municipal purposes. The real estate of any person or persons or body corporate within the limits of the city of Delaware City, not exceeding five acres, upon which any manufacturing or other industrial improvements for the employment of labor shall be erected after the thirty-first day of March 1887, or any real estate upon which any buildings were prior to said date erected, and which, after said date, shall be used for any manufacturing or industrial pursuit as aforesaid not before prosecuted or carried on there, is exempt, for a period of ten years after the same shall be first assessable, from assessment or taxation for state, county or municipal purposes. The real estate of aay person or persons or body corporate within the limits of the town of Newport, or adjacent thereto, and each thereof, between the Wilmington and Newport turnpike and Christi- ana river so far as the road leading to and through the land known as Conrad's marsh, but not exceeding five acres for any one owner, upon which any manufacturing or other industrial improvements for the employment of labor shall be erected after the first day of April 1889, or any real estate upon which any buildings were, prior to said date, erected, and which, after said date, shall be used for any manufacturing or industrial pursuit as aforesaid not before prosecuted or carried on there, is exempt, for a period of ten years peop'erty exempt from taxation 31 after the same shall be first assessable, from assessment or taxation for state, county or municipal purposes. All unimproved marsh land lying adjacent to the Delaware bay or any of its tributaries within this state that were not assessed, on the eighth day of April 1881, at more than two dollars per acre, when purchased and located upon by colonies of immigrants com- posed of ten or more families, are exempt from the assessment and payment of state and county taxes for a period of ten years from and after the date of first purchase and occupancy. After the library and reading room of the Wilmington Institute shall have been made free in accordance with the provisions of 19 Delaware Laws, chapter 734, the property of said institute used by or for the benefit of the library and reading room shall be exempt from all taxes imposed by authority of the state of Delaware. All property, real or personal, vested in the board of education in Wilmington shall be exempt from all kinds of taxes. All land and property which shall be held, laid out, and used for maintaining any public park for the use of the citizens of Wilming- ton and its vicinity, or which shall be purchased or acquired for such use or purpose, shall be forever free from state, county and city taxation so long as used for such purpose. The real estate of any person or persons, or body corporate, within the limits of the portions of the second, eighth and ninth wards of the city of Wilmington, hereinafter described, upon which any manufactory or other industrial improvements for the employ- ment of labor is now or may hereafter be erected after the third day of March A. D. 1881, shall be exempt for a period of ten years after the same shall thereafter have been erected and be first assess- able from assessment and taxation for state, county or municipal purposes. The said exemption shall apply only to the land occupied by such manufacturing or other industrial improvements and neces- sary to their operation. Provisions necessary for the use and consumption of the owner and his family for the year (not including live stock), farming uten- sils, and working tools of mechanics, or manufacturers, constantly employed in their business, the implements of a person's trade, or profession, stock on hand of a manufacturer or tradesman, except as by law otherwise provided, household furniture other than plate, grain and other produce of land, wearing apparel, ready money, bonds and other securities for money, goods, wares and merchan- dise imported, and vessels trading from any part of this state, shall- be exempted from assessment. (Delaware. Revised Code 1015, p. 501-6) 32 NEW YORK STATE LIBRARY FLORIDA Constitution: art. p, sec. i. The legislature shall provide for a uniform and equal rate of taxation, and shall prescribe such regu- lations as shall secure a just valuation of all property, both real and personal, excepting such property as may be exempted by law for municipal, educational, literary, scientific, religious or charitable purposes. Art. 9, sec. p. There shall be exempt from taxation property to the value of five hundred dollars to every widow that has a family dependent on her for support, and to every person who is a bona fide resident of the state and has lost a limb or been disabled in war or by misfortune. {Adopted Nov. 7, 1916) Art. 16, sec. 16. The property of all corporations, except the property of a corporation which shall construct a ship or barge canal across the peninsula of Florida, if the legislature should so enact, whether heretofore or hereafter incorporated, shall be sub- ject to taxation unless such property be held and used exclusively for religious, scientific, municipal, educational, literary or chari- table purposes. (Florida. Compiled Laws Annotated 1914, 1:84, 88, 105) Statutes: sec. 4. The following property shall be exempt from taxation : first, all property, real and personal, of the United States, and of this state. Second, all public property of the several counties, cities, villages, towns and school districts in this state, used or intended for pub- lic purposes, including both real and personal property of all fire, hose and hook and ladder companies, except lands sold for taxes for the use of any counties, cities, villages, towns or school districts. Third, such property of educational, literary, benevolent, chari- table and scientific institutions within this state as shall be actually occupied and used by them solely for the purpose for which they have been or may be organized, but property of such institutions Which is rented wholly or in part and the rents, issues and profits only used by such institutions shall not be exempt from taxation, nor shall any property held by them as an investment or for specu- lation be exempt from taxation. Provided, that this section shall not be construed to apply to the lower stories of charitable or benevolent institutions, necessarily using the upper stories of their lodge rooms and who rent the ground floor of such buildings, using said rents, issues and profits for the benefit of such charitable and PROPERTY EXEMPT FROM TAXATION 33 benevolent purposes, or to the ground floor of public libraries, the rents, issues and profits of said ground floor being used for the benefit of said libraries. Fourth, all houses of public worship and the lots on which they are situated, and all pews or steps and furniture therein, every par- sonage and all burying grounds not owned or held by individuals or corporations for speculative purposes, tombs and right of burial ; but any building being a house of worship which shall be rented or hired for any other purpose except for schools or places of worship shall be taxed the same as any other property. Fifth, all public libraries and real and personal property belonging to and connected with the same, consisting of the library itself and all real and personal property held for the actual use and occupa- tion of such library only, and not for rent, profit or speculation. Sixth, all property, real and personal, held by and belonging to any agricultural society in this state, and used exclusively for the meetings or exhibitions of such society, which now is or may here- after be lawfully organized in pursuance of law. Seventh, there shall be exempt from taxation property to the value of two hundred dollars in the county in which she resides, to every widow dependent upon her own exertions, and to every person who has lost a limb ~r been disabled in war or by misfortune, and dependent upon their own exertions to that extent that disquali- fies him or her from the performance of manual labor. {Florida. Compiled Laws Annotated 1914, 1:182-83) Sec. 431a. That all property of Young Men's Christian Associa- tions within this state, which -shall be actually occupied and used by them for the purposes only for which they have been or may be organized, shall be exempted from taxation. (Florida. Compiled Laws Annotated 191 4, 1:183) Sec. 609. All bonds issued under the act of February 16, 1885, entitled "An act to provide for the issue of bonds in exchange for the bonds of the state of Florida belonging to the common school fund, and seminary fund, and agricultural college fund of this state," shall have the same validity as the bonds of the state in exchange for which they were issued, and shall stand in place thereof as provided in said act. Sec. 610. The bonds mentioned in the preceding section shall not be subject to any tax whatever, state, county, or municipal. (Flor- ida. Compiled Laws Annotated 191 4, 1:268) 34 NEW YORK STATE LIBRARY Sec. J048J. The property of such library shall be exempt from execution and shall also be exempt from taxation as other public property. (Florida. Compiled Laws Annotated 191 4, 1:510) Sec. 2779a. . . . Bonds or other securities deposited with the state treasurer by any company under this act (fire insurance com- panies' bonds) shall not, on account of such bonds being in the state, be subject to taxation, but shall be held exclusively and solely for the protection of the policy holders. (Florida. Compiled Laws Annotated 1914, 2:1453) GEORGIA Constitution: art. 7, par. 2. The general assembly may, by law, exempt from taxation all public property; places of religious wor- ship or burial ; all institutions of purely public charity; all buildings erected for and used as a college, incorporated academy, or other seminary of learning; the real and personal estate of any public library, and that of any other literary association, used by or con- nected with such library; all books and philosophical apparatus; and all paintings and statuary of any company or association, kept in a public hall, and not held as merchandise or for purposes of sale or gain. Provided, the property so exempted be not used for pur- poses of private or corporate profit or income. The general assembly shall further have power to exempt from taxation farm products, including baled cotton, grown in this state and remaining in the hands of the producer, but not longer than for the year next after their production. Art. 7, par. 4. All laws exempting property from taxation, other than the property herein enumerated, shall be void. (Georgia. Park's Annotated Code 1914, 5:4593, 4596) Statutes: sec. 998. The following described property shall be exempt from taxation, to wit : All public property, places of relig- ious worship, and places of burial ; all institutions of purely public charity ; all buildings erected for and used as a college, incorporated academy, or other seminary of learning ; the real and personal estate of any public library, and that of any other literary association, used by or connected with such library; all books, philosophical apparatus, paintings, and statuary of any company or association, kept in a public hall, and not held as merchandise or for purposes of sale or gain ; provided the above-described property so exempted be not used for "purposes of private or corporate profit" or income; and all laws exempting property from taxation, other than the prop- erty herein enumerated, shall be void. PROPERTY EXEMPT FROM TAXATION 35 Sec. 998 (a). All farm products, including baled cotton grown in s state and remaining in the hands of the producer but not longer tn for the year next after their production, shall be exempt from :ation. Sec. 999. When any person residing in or out of this state is the )prietor of any toll bridge, or bridge on which toll may be law- ly charged in this state, such bridge shall be considered and ated as public property, and exempt from taxation whenever d so long as the proprietor shall allow it to be used absolutely d entirely as a free bridge, and shall keep the same in good )air and safe condition for the free use of the public. Sec. 1000. No county authority shall exempt from taxation any mufactory, industry, enterprise, or any property of any kind not w exempt by law. Sec. 1517. Each and every lot or parcel of land which has been, may be hereafter, obtained by any county board of education r the use of common schools, together with any school building :cted thereon, and all school furniture, shall be exempt from, all tes, and from levy and sale under any execution or other writ order in the nature of an execution; provided, the lot of land exempted shall not exceed four acres, and if there be any excess er that number of acres, then that portion not to exceed four res, most convenient for school purposes, shall be exempt as oresaid, the exempted portion to be set off by order of the county ard. {Georgia. Park's Annotated Code 1914, 1:458-61, 635) IDAHO Constitution: art. 7, sec. 2. . . . The legislature may exempt limited amount of improvements upon land from taxation. Sec. 4. The property of the United States, the state, counties, ivns, cities and other municipal corporations and public libraries all be exempt from taxation. Sec. 5. . . . the legislature may allow such exemptions from tie to time as shall seem necessary and just, and all existing emptions provided by the laws of the territory shall continue until anged by the legislature of the state. {Idaho. Revised Code, 08, 1:108) Statutes:' sec. 4. The following property is exempted from taxa- m; provided, that the total amount of all exemptions allowed to y one family under subdivision D, G, H, I, and J of this section 3 36 NEW YORK STATE LIBRARY shall not exceed one thousand dollars; and, provided, further, th no deduction shall be made in the assessment of the share of cap tal stock of any corporation or association for exemptions claim* under said subdivisions: A Property belonging to the United States, this state, or to ai county or municipal corporation or school district within this stat B Property belonging to any religious corporation or society 1 this state, used exclusively for and in connection with public wo ship, and any parsonage belonging to such corporation or socie and occupied as such. C Property belonging to any fraternal, benevolent or charita'b corporation or society of this state, used exclusively for the pu poses for which such corporation or society was organized. D Property belonging to fatherless children under the age < eighteen years, honorably discharged soldiers and sailors who serv< in the army or navy of the United States during the War of tl Rebellion, and widows, not to exceed the amount of one thousar dollars in value to any one family, when the total valuation of tl property of such family does not exceed five thousand dollar provided, that such property owner or owners are residents of tt state, and that such exemption is claimed in the manner providi for in the following section. E Growing crops, fruits and nut-bearing trees and grape vine except as the value of the land may be increased on account 1 said trees and vines growing thereon ; provided, that nothing here contained shall be construed to exempt standing timber or nurse stock under this subdivision. G All private libraries to the amount of four hundred dollars value when the value thereof does not exceed one thousand dollar provided, that the owners thereof are residents of this state, ai that such exemptions are claimed in the manner provided for in tl following section. H Surgical and scientific instruments of physicians, surgeons ai other professional men to the amount of four hundred dollars value when the value thereof does not exceed one thousand dollar provided, that the owners thereof are residents of this state, ai that such exemptions are claimed in the manner provided for the following section. I Tools of mechanics, miners and prospectors, and the too farming implements and machinery of farmers, including harne and wagons, to the amount of four hundred dollars in value wh PROPERTY EXEMPT FROM TAXATION - 37 the value thereof does not exceed one thousand dollars ; provided, that the owners thereof are residents of this state, and that such exemptions are claimed in the manner provided for in the follow- ing section. J Household goods and furniture, sewing machines, musical instruments, wearing apparel and jewelry in actual use in the private home or on the person of the owner, to the amount of four hun- dred dollars in value when the value thereof does not exceed one thousand dollars; provided, that the owners thereof are residents of this state, and that such exemptions are claimed in the manner provided for in the following section. K Possessory rights to public lands. M Mining claims not patented. N Irrigation canals and ditches and water rights appurtenant thereto when no water is sold or rented from any such canal or ditch, only to the extent that the water conveyed by such canal or ditch is used to irrigate lands within this state; provided, that in case any water be sold or rented from any such canal or ditch to irrigate lands within this state, then, and in that event, such canal or ditch shall be assessed for taxation to the extent that such water is so sold or rented. O Hospitals, with their furniture and equipment, used for benevo- lent purposes, with the ground appurtenant thereto and used there- with, from which no profit is derived. P All property used exclusively for school or educational pur- poses, from which no profit is derived, and all property from which no profit or rental is derived and which is held or used exclusively for endowment, building or maintenance purposes of schools or educational institutions. Q All public cemeteries. R Cooperative telephone lines from which no profit is derived, or upon or over which no fees or tolls are charged or collected. S All public libraries. Sec. 5. Property exempted from taxation under the preceding section shall not be listed or assessed, except property exempted under subdivision D, G, H, I and J, which shall be listed and assessed as other property, and all parties claiming exemptions under said subdivisions shall, on or before the fourth Monday of June of each year, or on the day of assessment, file with the assessor sworn claims for such exemption upon blanks to be furnished by the assessor upon demand, setting forth all the facts in the matter and the grounds for exemption and description of all the property 38 NEW YORK STATE LIBRARY affected, and the assessor must deliver such sworn claims for exemption to the clerk of the board of county commissioners at the same time that he delivers to said clerk the completed assessment roll in which such exempt property is listed. {Idaho. Session Laws 1915, p- 190-92) Sec. 1. That all live stock consisting of cattle, horses, sheep and hogs that are fed for the market within the state of Idaho, which are sold on the market after being fed from the products of the farm between the 1st day of January and the 1st day of May of any year, shall be exempt from taxation except for the portion of the year such live stock shall be so fed and fitted for the market; provided, however, that in case such live stock shall not be shipped out of the state or sold and put upon the local market and butchered within the state prior to May 1 of such year, the owner thereof shall pay taxes thereon for the full year. Sec. 2. That before the sale of such live stock after being so fed and fattened for market, as provided in section 1 of this act, the owner thereof shall immediately notify the assessor of the county where such live stock is kept for assessment and taxation. Sec: 5. That no period of assessment and taxation for such live stock shall be for less than one month ; and provided further that any fraction of a month that such live stock may remain within said state before shipment out J of the state, or before being butchered within said state, as by this act provided, shall be counted as a full month for the purposes of assessment and taxation. Sec. 4. Nothing in this act shall be construed to permit any live stock within the state to escape taxation. for the full time it remains within the state. {Idaho. Session Laws 1915, p. 120-21). ILLINOIS Constitution: art. 9, sec. 3. The property of the state, counties, and other municipal corporations, both real and personal, and such other property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetery and charitable purposes, may be exempted from taxation; but such exemption shall be only by general law. {Illinois. Revised Statutes, 1915- 1916, p. 69) Statutes: sec. 2. All property described in this section, to the extent herein limited, shall be exempt from taxation, that is to say: First. All lands donated by the United States for school pur- poses, not sold or leased; all property of schools, including the PROPERTY EXEMPT FROM TAXATION 39 real estate on which the schools are located, not leased by such schools or otherwise used with a view to profit. Second. All property used exclusively for religious purposes, or used exclusively for school and religious purposes or for orphanages and not leased or otherwise used with a view to profit. Third. All lands used exclusively as graveyards or grounds for burying the dead. Fourth. All unentered government lands ; all public buildings or structures of whatsoever kind, and the contents thereof, and the land on which the same are located belonging to the United States. Fifth. All property of every kind belonging to the state of Illinois. Sixth. All property belonging to any county, town, village, or city used exclusively for the maintenance of the poor; all swamp or overflowed lands belonging to any county, so long as the same remain unsold by such county ; all public buildings belonging to any county, township, city or incorporated town, with the ground on which such buildings are erected, not exceeding in any case ten acres. Seventh. All property of institutions of public charity, all prop- erty of beneficent and charitable organizations, whether incorpo- rated in this or in any other state or the United States and all property of the old peoples' homes when such property is actually and exclusively used for such charitable or beneficent purposes, and not leased or otherwise used with a view to profit ; and all free public libraries. Eighth. All fire engines or other implements used for the extinguishment of fires, with the buildings used exclusively for the safekeeping thereof, and the lot of reasonable size on which the building is located, when belonging to any city, village or town. Ninth. All market houses, public squares or other public grounds used exclusively for public purposes ; all works, machinery and fixtures belonging exclusively to any town, village or city, used exclusively for conveying water to such town, village or city; all works, machinery and fixtures of drainage districts, when used' exclusively for pumping water from the ditches and drains of such district for drainage purposes. Tenth. All property which may be used exclusively by societies for agricultural, horticultural, mechanical and philosophical pur- poses, and not for pecuniary profit. (Illinois. Revised Statutes, 1015-1016, p. 2159-60) 40 NEW YORK STATE LIBRARY INDIANA Constitution: art. 10, sec. i. The general assembly shall provide, by law, for a uniform and equal rate of assessment and taxation; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only, for municipal, educational, literary, scientific, religious, or charitable purposes, as may be especially exempted by law. {Indiana. Burn's Annotated Statutes, 1914, 1:119) Statutes: sec. 10,144. The following property shall be exempt from taxation : First. The property of the United States and of this state. Second. The property of any county, city, town or township. Third. All lands granted for the use of the common schools, so long as the same shall remain unsold. Fourth. The personal property and real estate of every manual- labor school or college incorporated within this state when used or occupied for the purpose for which it was incorporated, such real estate not to exceed three hundred and twenty acres. Fifth: Every building used and set apart for educational, literary, scientific or charitable purposes by any institution, or by any individ- ual or individuals, associaton or incorporation, or used for the same purpose by any town, township, city or county, and the tract of land on which such building is situate ; also the lands purchased with the bona fide intention of erecting buildings for such use thereon, not exceeding forty acres ; also the personal property, endowment funds and interest thereon, belonging to any institution, town, town- ship, city or county, and connected with, used or set apart for any of the purposes aforesaid. Sixth. Every building used for religious worship, and the pews and furniture within the same, and also the parsonage belonging thereto and occupied as such, and the land whereon said building or buildings are situate, not exceeding ten acres when owned by a church or religious society, or in trust for its use; also every ' cemetery. Sec. 10,145. If all or any part, parcel or portion of any tract or lot of land, or any buildings or personal property enumerated in the preceding section as exempt from taxation, shall be used or occupied for any other purpose or purposes than those recited in said section, by reason whereof they are exempted from taxation, such property, part, parcel or portion shall be subject to taxation PROPERTY EXEMPT FROM TAXATION 41 so long as the same shall not be set apart or used exclusively for some one of the purposes specified in said enumeration. Sec. 10,146a. That any parcel or tract of land, not exceeding one acre, and improvements thereon, owned by any church and used exclusively by it as a dormitory for the students of any university belonging to this state, shall be exempt from taxation for all pur- poses, and such property is hereby declared to be property for educational purposes: provided, that the provisions of this act shall not apply to any such dormitory property connected with a university which maintains a dormitory : provided, that this section shall not be construed to exempt such property from special assessments. Sec. 10,148. That it shall be unlawful for any state, county or municipal officer to assess, place upon any tax-duplicate, advertise or offer for sale or sell for purported assessments thereon, any land in Indiana included within a grant to any member of the Miami tribe of Indians made by the United States under a treaty with such tribe from lands in such treaty ceded by said tribe : provided, the then owner of such land is not a citizen of the United States and is a descendant or member of the family of such grantee, and that such grantee was, by treaty between the United States and such tribe, permitted to remain with his family in Indiana when said tribe removed from the state, and that such owner or his ancestors, subsequent to the removal of said tribe from Indiana, was, in said state, enumerated and paid by the United States as a member of said tribe, and that such lands have not been in the adverse possession of any person not a member of said tribe and descendant of said original grantee under a conveyance executed by such an owner. Sec. 10,150. That any part, parcel or tract of land not exceeding one (1) acre, and the improvements thereon, and all personal prop- erty, owned by any Greek-letter fraternity, which is connected with any college, university, or other institution of learning, and under the supervision thereof, and which is used exclusively by such Greek-letter fraternity to carry out the purposes of such organiza- tions, shall be exempt from taxation. Sec. 10,151. That when any literary, scientific, benevolent, or charitable institution is the specific or residuary legatee of any devise or bequest, any money or choses in action going to or belonging to any of said institutions, shall not, while the same was in the hands of the executors, be liable to taxation, and no taxes shall be collected thereon for the year 1881, or any preceding year, 42 NEW YORK STATE LTBRARY but the same shall be taken and deemed to have been exempt from taxation. Sec. 10,151a. That when any money or property is given by will, or otherwise, to any executor or other trustee to be by him used arid applied for the use and benefit of any municipal, educational, liter- ary, scientific, religious or charitable purpose within the state of Indiana, and the money or property, if it had been given' directly for any such purpose, would not be subject to taxation under exist- ing laws, then and in all such cases, such money or property shallbe exempt from all taxation while in the hands of such executor or other trustee: provided, he shall be diligently and in good faith endeavoring to carry out the provisions of the will or other trust arrangement, and to use and apply such money or property to the purpose for which the same is donated. And in all such cases where any money or property has been assessed for taxation to any executor or trustee for the tax year 1912, the taxes thereon for such year are hereby declared to be void and shall not be collected, and for such year and all subsequent years such money or property shall be deemed to have been and be exempt from all taxation. Sec. 10,156. That all bonds, notes and other evidences of indebtedness hereafter issued by the state of Indiana or by municipal corporations within the state upon which the said state or the said municipal corporations pay interest shall be exempt from taxation. {Indiana. Bum's Annotated Statutes, 1014, 4:935-46) Sec. 4236. Any building owned by said association ( Y. M. C. A.) in which is located the offices and rooms of said association, and all personal property owned by said association used therein, together with the real estate upon which said 1 building is located, shall be exempt from taxation. (Indiana. Burn's Annotated Statutes, 1014, 2:610) Sec. 4447. That in all cases where cemeteries incorporated under the laws of this state upon such a basis that the corporation can not derive any pecuniary benefit or profit therefrom; and in all cases where a cemetery association shall provide for setting aside a certain definite portion of the proceeds derived from the sale of lots as a perpetual care fund, the income of which shall he used as a perpetual care and maintenance fund, all the property and assets belonging to such corporation used exclusively for cemetery pur- poses shall be exempt from taxation for any purpose : and provided, that it shall be lawful for any person to provide a fund, either by gift, bequest or devise, which may be a perpetual fund, the income from which shall be used for the care and maintenance of any PROPERTY EXEMPT FROM TAXATION 43 cemetery lot expressly described in the instrument creating the fund, and the fund so created shall be exempt from taxation for any purpose; and a trust may be created for the care, custody and control of such fund: provided, that the real estate of any such corporation lying within any incorporated- city or town shall not be exempt from liability for street improvements and sewer assess- ments, as now or may hereafter be provided by law. {Indiana. Burn's Annotated Statutes, 1914, 2:674) Sec. 4931. ■ ■ ■ And the real estate and personal property of any such corporation which shall have established a public library for the purposes aforesaid, and shall have put the same into operation, shall be exempt from taxation for state, county, and all municipal purposes, and shall remain exempt, as aforesaid, so long as the same is used exclusively for the general benefit of the inhabitants of the city or county in which such library may be located. Sec. 4933. All stock in such library association shall be deemed personal estate, and shall be transferred in the manner and under the conditions prescribed by the by-laws of the same ; and such stock shall be exempt from the levy of any state, county, township, or municipal tax. . . . {Indiana. Burn's Annotated Statutes, 191 4, 2:842-43) Sec. 30. Every fraternal beneficiary association organized or licensed under this act (act to regulate and incorporate fraternal beneficiary societies) is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal, and school tax, other than taxes on real estate not occupied by such association in carry- ing on its business. {Indiana. Acts 1915, ch. 91, p. 297) Sec. 1. That all registered bloodhounds that are used or kept for the purpose of detecting crime, or apprehending criminals, when so used or kept for such purpose, shall be exempt from taxa- tion. {Indiana. Acts 1915, ch. 125, sec. 1, p. 529) IOWA Constitution: No constitutional exemption clause. Statutes: sec. 1304. The following classes of property are not to be taxed : 1 The property of the United States and this state, including uni- versity, agricultural college and school lands; the property of a county, township, city, town or school district or militia company, when devoted entirely to public use and not held for pecuniary 44 NEW YORK STATE LIBRARY profit ; municipal, school, and drainage bonds or certificates hereafter issued by any municipality, school district, drainage district or county within the state of Iowa; public grounds, including all places for the burial of the dead, crematoriums, the land on which they are built and appurtenant thereto not exceeding one acre, so long as no dividends or profits are derived therefrom ; fire engines and all implements for extinguishing fires, with the grounds used exclusively for their buildings and meetings of the fire companies ; no deduction from the Assessment of the stock of any bank or trust company shall be permitted because of such bank or trust company holding such bonds and certificates as may be exempted above; 2 All grounds and buildings used for public libraries, including libraries owned and kept up by private individuals, associations or corporations for public use and not for private profit, for cemetery associations and societies, and for literary, scientific, charitable, benevolent, agricultural and religious institutions, and societies devoted solely to the appropriate objects of these institutions, not exceeding one hundred sixty acres in extent, and not leased or otherwise used with a view to pecuniary profit, but all deeds or leases by which such property is held shall be filed for record before the property above described shall be omitted from the assessment ; the books, papers and apparatus belonging to the above institutions, used solely for the purposes above contemplated, and the like prop- erty of students in any such institution used for their education; moneys and credits belonging exclusively to such institutions, and devoted solely to sustaining them, but not exceeding in amount or income the amount prescribed by their charters or articles of incor- poration; real estate to the extent of not to exceed one hundred sixty acres in any civil township, owned by any educational institu- tion of this state as a part of its endowment fund, shall not be taxed; 3 The farm produce of the person assessed, harvested by him, and all wool shorn from his sheep, within one year previous to the listing; all poultry, ten stands of bees, all swine and sheep under six months of age; and all other domestic animals under one year of age not hereinbefore exempt; obligations for rent not yet due, in the hands of the original payees, private libraries, professional libraries to the actual value of three hundred dollars; family pictures ; household furniture to the actual value of three hundred dollars and kitchen furniture ; beds and bedding requisite for each family; all wearing apparel in actual use; and all food provided for the family ; but the exemptions allowed in this subdivision shall not be held to apply to hotels and boarding houses except so far as PROPERTY EXEMPT FROM TAXATION 45 said exempted classes of property shall be for the actual use of the family managing the same ; 4 The polls or estates, or both, of persons who by reason of age or infirmity may in the opinion of the assessor be unable to con- tribute to the public revenue, such opinion and the fact on which it is based being in all cases entered on the assessment roll, and subject to reversal by the board of review ; 5 The farming utensils of any person who makes his livelihood by farming, the team, wagon and harness of the teamster or dray- man who makes his living by their use in hauling for others, and the tools of any mechanic, not in any case to exceed three hundred dollars in actual value; 6 Government lands entered and located, or lands purchased from this state, for the year in which the entry, location or purchase is made ; 7 The property, not to exceed fifteen hundred dollars in actual value, and poll tax, of any honorably discharged Union soldier or sailor of the Mexican War or of the War of the Rebellion or of the widow remaining unmarried of such soldier or sailor. It shall be the duty of every assessor annually to make a list of such soldiers, sailors [arid] widows, and to return such list to the county auditor upon forms to be furnished by such auditor for that purpose; but the failure on the part of any assessor so to do shall not affect the validity of any exemption. All soldiers, sailors or widows thereof referred to herein shall receive a reduction of fifteen hundred dollars, the same to be made from the homestead of such soldier or widow, if he or she shall so own a homestead of the value of such exemption, otherwise out of such property as shall be designated and owned by the soldier, sailor or widow, such designation to be made either to the assessor or by writing filed with the county auditor on or before July first, each year ; 8 The accumulations and funds held or possessed by fraternal beneficiary associations for the purpose of paying the benefits con- templated by section 1822 of the code, or for the payment of the expenses of such association. [36 G. A.] Sec. 1304-ia. The beneficiary of the exemption allowed by sub- division 7 of section 1304, supplement to the code, 1913, shall file with the assessor a statement under oath that he is the owner of the real property on which such exemption is claimed. Such state- ment shall be returned by the assessor to the county auditor, and, if no such statement be so filed, no exemption shall be allowed by the assessor, but may be allowed by the board of supervisors if filed 46 NEW YORK STATE LIBRARY before September first of the year for which the same is claimed. [36 G. A.] Sec. 1304-a. That the following named property is exempt from taxation until January 1, 1917, viz : All mills, buildings, machinery, tools, apparatus and appliances for the manufacture of sugar, the land upon which said mill is situated not to exceed ten acres, the capital invested in the business of the manufacture of sugar from beets raised in the state of Iowa, all personal property used in con- nection with said business, also the stock, shares, and certificates of any company or corporation actually engaged in said business. (Iowa. Supplement Code Annotated 1913, p. 446, and p. 107-8 of Supplemental Supplement) KANSAS Constitution: art. ii, sec. 1. . . . all property used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent and charitable purposes, and personal property to the amount of at least two hundred dollars for each family, shall be exempted from taxation. (Kansas. General Statutes, 1909, p. 54) Statutes: sec. 9216. That the property described in this section, to the extent herein limited, shall be exempt from taxation : First. All buildings used exclusively as places of public worship; as public schoolhouses, or both, with the furniture and books therein contained and used exclusively for the accommodation of schools and religious meetings, together with the grounds owned thereby, not exceeding in any one case ten acres, if not leased or otherwise used with a view to profit: and also any parsonage or dwelling owned by any church society and occupied by its pastor as a residence, together with the ground on which it is situated, not exceeding in any one case one-half acre ; and all that portion of any building and the ground upon which such building stands belong- ing to any literary, educational, scientific, religious, benevolent or charitable corporation, organization, or society, situated under any lodge, audience or assembly room used by such corporation, organ- ization, or society or the antechambers, halls, passages or othei compartments designed for and used as appurtenances of such lodge, audience or assembly room, as well as said rooms and appur- tenances, shall be wholly exempt from taxation when the portion of said buildings so situated is leased or rented for legitimate purposes, and the net rents or earnings thereof are applied exclusively to literary, educational, scientific, religious, benevolent or charitable purposes. PROPERTY EXEMPT FROM TAXATION 47 Second. All lands used exclusively as graveyards. Third. All buildings and parts of buildings belonging to scientific, literary and benevolent associations, used exclusively for scientific, literary or benevolent purposes, together with lands not exceeding five acres owned and occupied by such institutions and attached thereto, if not leased or otherwise used with a view to profit ; and all books, papers, furniture, apparatus and instruments belonging to such associations, and used exclusively for scientific, literary and benevolent purposes. Fourth. All moneys and credits belonging exclusively to uni- versities, colleges, academies or public schools of any kind, or to religious, literary, scientific or benevolent and charitable institutions or associations, appropriated solely to sustain such institutions or associations, not exceeding in amount or in income arising there- from the limit prescribed by the charter of such institution or asso- ciation. Fifth. All property belonging exclusively to this state or to. the United States. Sixth. All property belonging exclusively to any county, city, town, or school district, except lands bid off for counties or cities at tax sales. Seventh. All works, machinery and fixtures belonging to and owned by any town, city, or village, and used exclusively for con- veying water to such town, city, or village. Eighth. All fire engines and other implements used for the' extin- guishment of fires, with the buildings used exclusively for the safe-keeping thereof, and for the meeting of fire companies, whether belonging to any town, city, or village, or to any fire company organized therein. Ninth. Personal property to the amount of two hundred dollars for each family. Tenth. The wearing apparel of every person. Eleventh. All public libraries. Twelfth. Family libraries and school books of every person and family not exceeding in value in any one case of fifty dollars. Thirteenth. The reserve or emergency funds of fraternal bene- ficiary societies authorized to do business under the laws of the state of Kansas. Sec. 9217. All real estate not exceeding one-half acre in extent, and the buildings thereon situate, owned and used exclusively by any post of the Grand Army of the Republic or its auxiliaries, as a place of meeting or as a memorial hall, if not leased or otherwise 48 NEW YORK STATE LIBRARY used with a view to profit, and all books, papers, furniture, apparatus and instruments belonging to such post or its auxiliaries, shall be exempt from taxation. Sec. 9218. All real estate not exceeding one-half acre in extent and the buildings thereon situate, and used exclusively by any col- lege or university society as a literary hall or as a dormitory, if not leased or otherwise used with a view of profit, and all books, furni- ture, apparatus and instruments belonging to such society, shall be exempt from taxation. Sec. 9219. The real and personal property belonging to any Young Men's Christian Association or Young Women's Christian Associa- tion, which is used exclusively for the moral, physical, intellectual and religious improvement of men or women or for religious, Bible tract, missionary, hospital, dormitory, and recreative purposes as aids to moral and mental improvement, shall be exempt from taxa- tion : provided, that neither the real nor personal property of any such association shall be exempt from taxation if any officer, mem- ber of employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operation thereof, except reasonable compensation for services in effecting one or more of such purposes : Provided further, that the exemption herein stated shall apply only to the premises used as the home or head- quarters of such association; nor shall any real property of such association be exempt from taxation if rented for business pur- poses. (Kansas. General Statutes, 1909, p. 1982-83) Sec. 9350. No person shall be required to list for taxation any state, county, city, school district and municipal bonds of the state of Kansas, or other evidences of indebtedness of municipal cor- poration^) of this state. (Kansas. General Statutes, 1909, p. 2020) Sec. 7. The amount to the credit of such rural credit shares shall be exempt from taxation. (Kansas. Laws 1915, ch. 96, p. 120) KENTUCKY Constitution: sec. 170. There shall be exempt from taxation public property used for public purposes ; places actually U9ed for religious worship, with the grounds attached thereto and used and appur- tenant to the house of worship, not exceeding one-half acre in cities or towns, and not exceeding two acres in the country; places of burial not held for private or corporate profit, institutions of purely public charity, and institutions of education not used or employed for gain by any person or corporation, and the income of which is PROPERTY EXEMPT FROM TAXATION 49 devoted solely to the cause of education ; . public libraries, their endowments, and the income of such property as is used exclusively for their maintenance; all parsonages or residences owned by any religious society, and occupied as a home, and for no other purpose, by the minister of any religion, with not exceeding one-half acre of ground in towns and cities and two acres of ground in the country appurtenant thereto; household goods and other personal property of a person with a family, not exceeding two hundred and fifty dol- lars in value; crops grown in the year in which the assessment is made, and in the hands of the producer ; and all laws exempting or commuting property from taxation other than the property above mentioned shall be void. The general assembly may authorize any incorporated city or town to exempt manufacturing establishments from municipal taxation, for a period not exceeding five years, as an inducement . to their location. (Kentucky. Statutes 1909, P- 136-37) Statutes: sec. 4026. The following property is exempt from taxa- tion : public property used for public purposes ; places actually used for religious worship, with the grounds attached thereto, and used and appurtenant to the house of worship, not exceeding one-half acre in the cities or towns, and not exceeding two acres in the country; places of burial not held for private or corporate profit;' institutions of purely public charity and institutions of education not used or employed for gain by any person or corporation, and the income of which is devoted solely to the cause of education ; public libraries, their endowments, and the income of such property as is used exclusively for their maintenance; all parsonages or residences owned by any religious society, and occupied as a home, and for no other purpose, by the minister of "any religion with not exceeding one-half acre of ground in towns and cities, and two acres of ground in the country, appurtenant thereto ; household goods or other per- sonal property of a person with a family not exceeding two hun- dred and fifty dollars in value ; crops grown in the year in which the assessment is made and in the hands of the producer. (Kentucky. Statutes 1909, p. 1606) Sec. so. Every fraternal benefit society organized or licensed under this act is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax other than taxes on real estate and office equipment. (Kentucky. Acts 1916, ch. 27, A 323) 50 NEW YORK STATE LIBRARY LOUISIANA Constitution: art. 230. The following shall be exempt from taxa- tion, and no other, viz : all public property, places of religious wor- ship, or burial, the rectories and parsonages of churches and grounds thereunto appurtenant, used exclusively as residences for the ministers in charge of such churches, all charitable institutions, all buildings and property used exclusively for public monuments or historical collections, colleges and other school purposes, the real and personal estate of any public library, and that of any other library association used by or connected with such library, all books and philosophical apparatus, and all paintings and statuary of any company or association, kept in a public hall ; provided, the property so exempted be not leased for purposes of private or corporate profit or income. There shall also be exempt from taxation house- hold property to the value of five hundred dollars. There shall be exempt from taxation for a period of ten years from the date of its completion, any railroad or part of railroad that shall have been constructed and completed subsequently to January 1, 1905, and prior to January 1, 1909. This exemption shall include and apply to all the rights of way, roadbeds, sidings, rails, and other super- structures upon such rights of way, roadbeds or sidings ; and to all depots, station houses, buildings, erections and structures appur- tenant to such railroads and the operation of the same; but shall not include the depots, warehouses, station houses and other struc- tures and appurtenances nor the land upon which they are erected at terminal points, and for which franchises have been granted and obtained ;• whether same remain the property of the present owner or owners, or be transferred or assigned to any corporation or cor- porations, person or persons whomsoever, and, provided further, that this exemption shall not apply to double tracks, sidings, switches, depots or other improvements or betterments, which may be con- structed by railroads now in operation within the state, other than extensions or new lines constructed by such railroads. There shall be exempt from all taxation the legal reserve of life insurance com- panies organized under the laws of this state. The property or real estate belonging to any military organization of the state of Louis- iana which is used by the state national guard or militia for military purposes, such as arsenals or armories, while so used, shall be exempt from taxation. There shall also be exempt, from taxation, loans made upon the security of mortgages granted upon real estate PROPERTY EXEMPT FROM TAXATION 5 1 situated in this state, as well as the mortgages granted to secure said loans, and the notes, bonds or other written instruments evi- dencing the said loans, whether in the hands of the mortgagee, or his or their transferees ; and all loans made by life- insurance com- panies to their policyholders, upon the sole security of policies held by the borrower in the company making the loans, as well as all notes or other written instruments, evidencing such loans ; provided, that in the case of loans upon policies of life insurance, as afore- said, the rate of interest charged upon such loans does not exceed five per cent (5%) per annum discount. The capital, surplus and personal estate of every corporation organized after November 23, 1912, in this state for the sole pur- pose of lending money on mortgages on country property situated in Louisiana at a rate of interest not to exceed six per cent (6%) net to the borrower, with power to negotiate and handle bonds and securities issued by the various parishes and local districts and municipalities of the state of Louisiana shall be exempt from taxa- tion for twenty (20) years from the date of the organization of said companies; provided, that said companies shall have a full-paid cash capital stock of not less than $250,000; and, provided further, that in case any such corporation shall on any loan charge the bor- rower more than six per cent interest, whether by way of com- mission, discount, or otherwise, it shall forfeit the entire exemption herein granted, and be subject to taxation from the time it makes such loan; and any such corporation handling or negotiating any securities other than those hereinabove mentioned shall incur a like forfeiture. No such corporation' shall have power to receive any money on deposit or to do a banking business of any sort, but all such corpora- tions shall be under the control and supervision of the examiner of state banks, whose duty it shall be to report to the attorney general any violation of the condition of this exemption. Steamship companies organized as hereinafter set forth, together with their capital stock and all their property, corporeal and incor- poreal, shall be exempt from all taxes and licenses, state, parish, levee' and municipal, both general and special, exclusive of wharfage, shed or levee dues, for fifteen years from the date of filing with the secretary of state proof that their authorized Capital stock has been paid in full in cash. No such steamship company shall have the benefit of this con- stitutional provision except upon the following conditions : 4 5-2 NEW YORK STATE LIBRARY First. That such company shall have been organized and the whole of its authorized capital stock paid in cash before January i, 1916. Second. That such company shall be domiciled in the city of New Orleans, or in some other port of this state. Third. That such company shall have a capital stock of at least three million dollars, payable only in cash. Fourth. That it shall be provided in the charter of the company that no corporation, or firm, or individual shall own or control, either directly or indirectly, more than one-twentieth of the capital stock of the company; and that all pooling agreements and voting trusts between the stockholders to control the corporation shall be absolutely null and void and no stock held in any such pool or voting trust shall ever be voted at any corporate election or meeting. Fifth. That the capital stock of each company shall be open' to public subscription by public advertisement in New Orleans news- papers for at least three months before the books are closed, and if oversubscribed shall be apportioned among the subscribers. Sixth. That all vessels operated by said company shall be common carriers on every voyage unless the whole capacity of the ship shall be chartered for a particular voyage or voyages for a particular purpose. It shall be lawful for companies so organized in addition to the powers now provided by the laws of the state to incorporate into their charters all or any of the following powers : First. To build, charter or purchase vessels. Second. To insure goods, wares and merchandise carried in their own bottoms against fire and perils of the sea. Third. To build, own, rent and operate shipyards, docks, piers, wharves and warehouses for the transaction of their business. Fourth. To trade with foreign countries, including the foreign possessions of the United States, by exporting cargo carried thereto in their own vessels, and to import from foreign countries, including the foreign possessions of the United States, in their own vessels cargo for sale or exchange in the United States, but no ship of such a company shall be laden with the company's own cargo to the exclusion of cargo offered for such voyage by the general public, and such cargo offered by the general public shall have preference on all voyages for which it is offered. Fifth. To authorize corporations, foreign and domestic, to sub- scribe to and own shares of their capital stock, not however in excess of the limitation above provided. PROPERTY EXEMPT FROM TAXATION 53 No leased property or chartered ship shall be within the exemp- tion herein granted, nor shall vessels of such corporations operated in the coasting trade of the United States, or operated between ports of the United States, other than Louisiana ports, and foreign countries, not including the foreign possessions of the United States, be within the exemption herein granted. One such voyage in any year shall subject the vessel making the voyage to taxation for that year. The proof above required to be filed with the secretary of state that the authorized capital stock has been paid in cash shall be the joint affidavit of the president and secretary of the company to that effect, accompanied by a verified trial balance of the company's books. Each of said corporations shall possess the power of eminent domain for the purpose of acquiring land on which to erect a plant to build and repair vessels. (Constitution of Louisiana, pamphlet, P- 71-75) Statutes: The statutory provisions relating to exemptions are the same as the constitutional provisions. MAINE Constitution: No constitutional exemption clause. Statutes: Sec. 6. The following property and polls are exempt from taxation: i The property of the United States and of this state and the property of any public municipal corporation of this state appro- priated to public "uses if located within the corporate limits and confines of such public municipal corporation, and also the pipes, fixtures, hydrants, conduits, gate houses, pumping stations, reser- voirs, and dams used only for reservoir purposes, of public munici- pal corporations engaged in supplying water power or light if located outside the limits of such public municipal corporations, but nothing herein contained shall abridge any power of taxation possessed by any city or town by virtue of any special act. (Maine. Laws ipn, m ch. 120, p. 125) 2 All property which by the articles of separation is exempt from taxation; the personal property of all literary and scientific institutions ; the real and personal property of all benevolent and charitable institutions incorporated by the state; the real estate of all literary and scientific institutions occupied by them for their 54 NEW YORK STATE LIBRARY own purposes or toy any officer thereof as a residence. Corporations whose property or funds in excess of their ordinary expenses are held for the relief of the sick, the poor, or the distressed, or of widows and orphans, or to bury the dead, are benevolent and chari- table corporations within the meaning of this specification, without regard to the sources from which such funds are derived, or to limitations in the classes or persons for whose benefit they are applied; but so much of the real estate of such corporations as is not occupied by them for their own purposes, shall be taxed in the municipality in which it is situated. And any college in this state authorized under its charter to confer the degree of bachelor of arts or of bachelor of science, and having real estate liable to taxa- tion, shall, on the payment of such tax and proof of the same to the satisfaction of the governor and council be reimbursed from the state treasury to the amount of the tax so paid; provided, how- ever, that the aggregate amount so reimbursed to any college in any one year shall not exceed fifteen hundred dollars; and pro- vided, further, that this claim for such reimbursement shall not apply to real estate bought by any such college after April 12, 1889. 3 The household furniture of each person, not exceeding two hundred dollars to any one family, his wearing apparel, farming utensils, mechanics' tools necessary for his business, and musical instruments not exceeding in value fifty dollars to one family. 4 Houses of religious worship, including vestries, and the pews and furniture within the same, except for parochial purposes; tombs and rights of burial ; and property held by a religious society as a parsonage, not exceeding six thousand dollars in value, and from which no rent is received, and personal property not exceed- ing six thousand dollars in value. But all other property of any religious society, both real and personal, is liable to taxation the same as other property. (Maine. Revised Statutes 1903, p. 155) 5 All mules and horses less than six months old and neat cattle thirty months old and all sheep and swine. (Maine. Laws 1915, ch. 57, p. 3 6) 6 Hay, grain and potatoes, orchard products and wool, owned by and in possession of the producer. (Maine. Revised Statutes !903, P- 155) 7 The polls and estates of Indians ; and the polls of persons under guardianship, or blind. (Maine. Laws 1907, ch. 52, p. 52) 8 The polls and estates of persons who by reason of age, infirm- ity or poverty, are in the judgment of the assessors unable to PROPERTY EXEMPT FROM TAXATION 55 contribute toward the public charges; and the polls of all soldiers and sailors who receive state pension. Every soldier or sailor who served in the army or navy of the United States in the war of eighteen hundred and sixty-one and five, and who has an honorable discharge from such service, resident within the state of Maine, is hereby forever exempt from the assessment of and payment of a poll tax within any city, town or plantation in this state, provided, however, that any such sailor or soldier who desires to pay said tax may, on or before the first day of April, in each year, notify in writing the assessors of the city, town or plantation in which he resides of his desire to pay said tax, whereupon said assessors shall assess said tax against said soldier or sailor, and said soldier or sailor shall be legally holden to pay said tax. (Maine. Revised Statutes 1903, p. 155; Laws 1907, ch. 20, p. 19) 9 The aqueducts, pipes and conduits of any corporation, supply- ing a town with water, are exempt from taxation, when such town takes water therefrom for the extinguishment of fires, without charge. But this exemption does not include therein, the capital stock of such corporation, any reservoir or grounds occupied for the same, or any property, real or personal, owned by such company or corporation, other than as hereinabove enumerated. (Maine. Revised Statutes 1903, p. 155) 10 Whenever a land owner, plants or sets apart for the growth and production of forest trees any cleared land or lands from which the primitive forest has been removed, and successfully cultivates the same for three years, the trees being not less in numbers than six hundred and forty on each acre and well distributed over the same, then, on application of the owner or occupant thereof to the assessors of the town in which such land is situated, the same shall be exempt from taxation for twenty years after the expiration of said three years, provided, that said applicant at the same time files with said assessors a correct plan of such land with a description of its location, and a statement of all the facts in relation to the growth and cultivation of said incipient forest; provided, further, that such grove or plantation of trees is during that period kept alive and in a thriving condition. (Maine. Laws 1909, ch. 136, p. 148) 11 Mines of gold, silver or of the baser metals, when opened and in process of development, are exempt from taxation for ten years from the time of such opening. But this exemption does not effect the taxation of the lands or the surface improvements of the same, 56 NEW YORK STATE LIBRARY at the same rate of valuation as similar lands and buildings in the vicinity. (Maine. Revised Statutes 1903, p. 156) 12 All bonds issued after the first day of February 1909, by the state of Maine, or any county, municipality, village corporation or water district therein, shall be exempt from taxation. (Maine. Laws 1909, ch. 49, p. 51) Sec. 19. Any seven or more persons may be incorporated in the manner provided in sections 1 and 2 of chapter 57 for the purpose of owning, managing and protecting land's and their appurtenances appropriated for public cemeteries; and the property of such cor- porations and the shares of stock therein, are exempt from attach- ment and taxation. (Maine. Revised Statutes, ch. 20, p-. 263) Sec. 94. All armories, drill rooms, offices, headquarters offices, and target ranges, owned by the state or by any municipality, or by any organization of the active militia, and all buildings and lands leased by the state or by any municipality, or by any officer or organization of the active militia, to be used as an armory, drill room, headquarters office, target range, or for other military pur- poses shall be exempt from taxation for all purposes during the period of such ownership, lease and use. (Maine. Public Laws 1909, ch. 206, p. 252) MARYLAND Constitution: No constitutional exemption clause. Statutes: Sec. 100-E. That to encourage manufacturing in the city of Crisfield, the mayor and council are authorized to exempt the plant of any manufacturing company or association hereafter located within the corporate limits of said city from taxation for corporate purposes for a period not exceeding five years, but any ordinance, resolution or contract which exempts from taxation any property except a manufacturing plant, or which exempts a manu- facturing plant for a longer period than five years shall be abso- lutely null and void. (Maryland. Laws 1914, ch. 664, p. 1129) Sec. 4. The provisions of this subtitle shall not apply to any bonds or stocks or evidences of indebtedness issued by the United States belonging to residents of this state, nor to any property in this state, belonging to the United States or to this state, or to any county of this state, or incorporated city or town in this state, nor to the real and personal property owned and acquired by fire insur- ance salvage corps of Baltimore in pursuance of the act of 1888 chapter 72, section 2, nor to any judgment rendered by any court PROPERTY EXEMPT FROM TAXATION 57 of record or justice of the peace, nor to houses or buildings used exclusively for public worship, nor to the furniture contained therein, nor to the parsonage connected therewith, nor to the grounds appurtenant to such houses, nor to buildings so exclusively used for public worship or as parsonages which are necessary for the respective uses thereof, nor shall the provisions of this subtitle apply to graveyards, cemeteries or cemetery company which do not accumulate profits for any purpose except for the maintenance or improvement of such cemeteries or graveyards as cemeteries or graveyards, nor to burying grounds set apart for the use of any family or belonging to any church or congregation, nor to crops or produce of any land in the hands of the producer or his agent, nor to provisions and feed kept for the use and consumption of the family of the person to whom such provisions and feed shall belong, nor to the working tools of mechanics or artisans, moved or worked exclusively by hand, nor to the first three hundred dol- lars in value of the farming implements of any farmer, nor to wearing apparel of any description except diamonds and other costly jewelry not habitually worn on the person, nor to fish while in the possession of fishermen employed in catching, salting and packing the same, or while in possession of their agents unsold, nor to buildings, equipments and furniture of hospitals, asylums, chari- table or benevolent institutions or to the grounds appurtenant thereto in any city or incorporated town of this state which are necessary to the respective uses thereof, nor to the buildings, equip- ments and furniture of hospitals, asylums, charitable institutions of any county in this state, but not within any. city or incorporated town of this state, nor to the ground not exceeding forty acres appurtenant respectively thereto, which are necessary for the respective uses thereof, nor to buildings, furniture, equipment of libraries or incorporated educational or literary institutions, or to the ground appurtenant thereto, in any city or incorporated town of this state which are necessary to the respective uses thereof, and each and every one of said exemptions from taxation shall be strictly construed. Sec. 4 A. For the year 1914 and thereafter all bonds, stock, -certifi- cates of indebtedness or other obligations in whatsoever form here- after to be issued by the state of Maryland, or by any county, city or municipal corporation or other political subdivision of this state, either under a law heretofore passed or under a law hereafter to be passed, and all bonds, stock, certificates of indebtedness or other 58 NEW YORK STATE LIBRARY obligations in whatsoever form heretofore issued by any county or municipal corporation of this state and which, prior to March 12, 1914, have been sold under terms rendering such county, city or municipal corporation liable for the state tax thereon on behalf of the holders, shall be exempt from taxation for state, county, municipal and other local purposes;- but nothing herein contained shall be construed to deprive corporations of the credits, 'deductions and allowances on their shares provided for in section 163 of article 81 of Bagby's Code of Public Civil Laws, which shall continue to be allowed to the same extent as if all of the stock debt of this state upon which, but for the passage of the act of 1914, chapter 43, the state tax would have been deducted by the treasurer, and all of the stock debt of the city of Baltimore on which, but for the passage of said act, the state taxes would have been paid, or payable by said city, had continued subject respectively to said deductions or pay- ments of taxes without any change hereby. {Maryland. Annotated Code 191 4, 3: 829-31) Sec. 7. Beginning with and for the year 1915, and. thereafter, all household furniture and effects in this state held for the house- hold use of the owner thereof or members of his or her family shall be exempt from taxation for state and local purposes to the extent of $500 of the assessed value thereof ; but nothing herein shall be construed to apply to any furniture or effects held or employed for purposes of profit or in connection with any business, profession or occupation ; provided that any county may levy for local purposes upon household furniture and effects in excess of one hundred dollars of the assessed value thereof in the discretion of the county commissioners of such county. {Maryland. Lauts 1916, p. 794) Sec. 1. That for the purpose of encouraging the location in and the growth and development of factories, manufacturing indus- tries, establishments and plants in Hagerstown and elsewhere in Washington county,' that the county commissioners of said county are hereby authorized and empowered to exempt from county taxation for a period of years not exceeding ten from the date of the passage of this act, such factories, manufacturing industries, establishments or plants, and the land, machinery and tools there- with used, stock in trade, and products thereof as may after the passage hereof be located in said Hagerstown or elsewhere in said county, since the first day of April 1907 ; said county commis- sioners to determine what factories, manufacturing industries, PROPERTY EXEMPT FROM TAXATION 59 establishments or plants are within the meaning and purpose of this act; provided, however, that such exemption from county taxation shall only be granted when ten or more wage-earners are regularly employed by the person, persons or corporation applying to the said county commissioners for the benefit hereof. Sec. 2. That the mayor and council of Hagerstown be and is hereby authorized and empowered by a general ordinance or by special resolution from time to time to exempt from municipal taxation for a period of years not exceeding ten from the date of the passage of this act, such factories, manufacturing industries, establishments or plants and the land, machinery and tools there- with used, stock in trade' and products thereof, as may after the passage hereof be located in said Hagerstown, or which have been located therein since the first day of April, 1907; the said mayor and council to determine what factories, manufacturing industries, establishments or plants are within the meaning and purpose of this act; provided, however, that such exemption from municipal taxation shall only be granted when ten or more wage-earners are regularly employed by the person, persons or corporation applying to the said mayor and council for the benefit hereof. (Maryland. Laws 1916, ch. 75, p. 123) (c) To provide by general ordinance, whenever it shall seem expedient for the encouragement of the growth and development of manufactures and manufacturing industry in the said city, for the abatement of any or all taxes levied by authority of the said mayor and city council of Baltimore, or by ordinance thereof, for any of the corporate uses thereof,' upon any or all personal prop- erty of every description owned by any individual, firm or cor- poration in said city, and property subject to valuation and taxation therein, including mechanical tools or implements, whether worked by hand or steam or other motive power, machinery, manufacturing apparatus or engines, raw materials on hand, stock in trade, bills receivable, and business credits of every kind, which said personal property shall be actually employed or used in the business of manufacturing in said city; provided that such abatement shall be extended to all persons, firms and corporations engaged in the branches of manufacturing industry proposed to be benefited by any ordinance passed under the provisions of this paragraph of this section. Any taxes so abated shall be deducted from the taxes payable upon the capital stock, taxable in said city, of manufactur- ing corporations, incorporated under the laws of the state of Mary- land and located in said city; but nothing herein contained shall 6o NEW YORK STATE LIBRARY affect in any way the taxes that are now or may hereafter be pay- able by law to the state of Maryland or any of the counties or municipalities of the state on the capital stock of manufacturing corporations, incorporated under the laws of this state and located in Baltimore city. It shall be the duty of the appeal tax court to make such abatement of taxes, levied as aforesaid, as may be authorized and directed by ordinance, as aforesaid; provided that application for such abatement as aforesaid shall be made by the party applying for the same before the annual revision and cor- rection of the tax lists for the year in which said applicant desires such abatement, but it shall not be necessary for the applicant to renew his application from year to year. Said application shall be verified to the satisfaction of said court by the oath of the party applying for the same or other satisfactory evidence. Said court shall further keep a record of all abatements made by it as afore- said and report in writing the aggregate amount thereof to the mayor and city council of Baltimore on or before the fifteenth day of October in each year. And provided further, that laundry machinery when employed or used in the business of laundrying shall be classed as manufacturing within the purposes of this sub- paragraph. (Maryland. Laws ipi6, ch. 561, p. 1158-59) MASSACHUSETTS Constitution: No constitutional exemption clause. Statutes: Sec. 5. The following property and polls shall be exempted from taxation : First. The property of the United States. Second. The property of the commonwealth, except real estate of which the commonwealth is in possession under a mortgage for condition broken. Third. The personal property of literary, benevolent, charitable and scientific institutions and of temperance societies incorporated within this commonwealth, the real estate owned and occupied by them or their officers for the purposes for which they are incor- porated, and real estate purchased by them with the purpose of removal thereto, until such removal, but not for more than two years after such purchase. Such real or personal property shall not be exempt if any of the income or profits of the business of such corporation is divided among the stockholders or members, or is used or appropriated for other than literary, educational, benevo- lent, charitable, scientific or religious purposes, nor shall it be PROPERTY EXEMPT FROM TAXATION 6l exempt for any year in which such corporation wilfully omits to bring in to the assessors the list and statement required by section 41 ; nor shall the personal property or real estate owned by such institutions or corporations and occupied by them or any depart- ment thereof wholly or partly as and for an insane asylum, insane hospital, institution for the insane or for the treatment of mental or nervous diseases, be exempt from taxation unless at least one- fourth of all property so occupied wholly or partly, on the basis of valuation thereof, and one-fourth of the income of all trust and other funds and property held for the benefit of such asylum, hos- pital or institution and not actually occupied by it for such pur- poses, 'be vised and expended entirely for the treatment, board, lodg- ing or other direct benefit of indigent insane persons, or indigent persons in need of treatment for mental diseases, as resident patients, without any charge therefor to such persons either directly or indirectly. (Massachusetts. Revised Laws 1902, v. 1, p. 206) Sec. 30. Every fraternal beneficiary society organized or licensed under this act shall be exempt from all state, county, district, municipal and school taxes, other than taxes on real estate and office equipment. (Massachusetts. Acts and Resolves, 1011, ch. 628, p. 711. Fourth. The real and personal estate of incorporated agricul- tural societies and the portions of real estate and buildings of incor- porated horticultural societies used for their offices, libraries and exhibitions. Fifth. The real and personal estate of any grand army or vet- eran association, incorporated within this commonwealth for the purpose of owning property for use and occupation by posts of the Grand Army of the Republic, to the extent of twenty thousand dollars, if it is actually used and occupied by such association and the net income from said property is used for charitable purposes in aid of needy soldiers of the War of the Rebellion and their depend- ents ; but it shall not be exempt for any year in which such associa- tion wilfully omits to bring in to the assessors the list and state- ment required by section. 41. Sixth. The Bunker Hill monument. Seventh. Houses of religious worship owned by, or held in trust for the use of, any religious organization and the pews and furni- ture ; but the exemption shall not extend to portions of such houses appropriated for purposes other than religious.' worship or instruction. 62 NEW YORK STATE LIBRARY Eighth. Cemeteries, tombs and rights of burial, so long as they shall be dedicated to the burial of the dead. (Massachusetts. Revised Laws 1902, p. 206-7) The following act relates to the foregoing : Sec. 1. All personal property held by cities, towns, religious socie- ties and cemeteries, whether incorporated or unincorporated, or by the treasurer and receiver general of the commonwealth or by any corporation, for the perpetual care of graves, cemetery lots and cemeteries, for the placing of flowers upon graves, for the care or renewal of gravestones, monuments or tombs, and for the care and maintenance of burial chapels, shall be exempt from taxation, but this exemption shall not apply to any such personal property held by a cemetery corporation which distributes any of the income or profits of its business among its stockholders or members, nor shall such property be exempt for any year in which the holder thereof omits to bring in to the assessors the list and statement required by section 41 of part 1 of chapter 490 of the acts of the year 1909: provided, that nothing herein contained shall be construed to impose upon the treasurer and receiver general any duty to file said list and statement with any board of assessors. (Massachusetts. Acts and Resolves 1913, ch. 578, p. 403; ibid, 1914, cH. 523, p. 464) Ninth. The property, to the amount of five hundred dollars, of a widow, of an unmarried woman above the age of twenty-one years, of a person above the age of seventy-five years or of any minor whose father is deceased, who are legal residents of the common- wealth, whether such property be owned by such persons separately, or jointly, or as tenants in common: provided, that the whole estate, real and personal, of such person does not exceed in value the sum of one thousand dollars, exclusive of property otherwise exempted under the provisions of this section. If the property of a person entitled to such exemption is taxable in more than one city or town, such proportion of. the total exemption shall be made in each city or town as the value of the property taxable in such city or town bears to the whole of the property taxable in the commonwealth. No property shall be so exempt which the assessors shall adjudge has been conveyed to such person to evade taxation. A person aggrieved by such judgment may appeal to the county commis- sioners within the time and in the manner allowed by the provisions of section 76. Tenth. The polls and any portion of the estates of persons who by reason of age, infirmity and .poverty are in the judgment of the assessors unable to contribute fully toward the public "charges. PROPERTY EXEMPT FROM TAXATION 63 Eleventh. The wearing apparel and farming utensils of every person ; his household furniture not exceeding one thousand dollars in value; and the necessary tools of a mechanic not exceeding three hundred dollars in value. Twelfth. Mules, horses and neat cattle less than one year old, swine and sheep less than six months old and domestic fowls not exceeding fifteen dollars in value. (Massachusetts. Revised Laws 1902, p. 207) Thirteenth. The property of the following classes of persons who are legal residents of this commonwealth to the amount of two thousand dollars in the case of each person : provided, that the whole estate, real and personal, of the person so exempted does not exceed in value the sum of five thousand dollars ; and provided, further, that only two thousand dollars shall be exempted to any one family, and that the combined property of the family does not exceed five thousand dollars : first, soldiers and sailors, who served in the military or naval service of the United States in the War of the Rebellion and who were honorably discharged therefrom, and who, by reason of injury received or disease contracted while in such service and in the line of duty, lost the sight of both eyes, or lost the sight of one eye, the sight of the other having been previ- ously lost, or who lost one or both feet, or one or both hands. Second, soldiers and sailors who served as aforesaid and were hon- orably discharged as aforesaid, and who, as the result of disabilities contracted while in such service and in the line of diity, have become permanently incapacitated for the performance of manual labor to an extent equivalent, in the judgment of the assessors, to the loss of a hand or foot. Third, wives or widows of soldiers, or sailors who would be entitled to exemption under either of the two preceding paragraphs. If the property of a person entitled to such exemption is taxable in more than one city or town, such proportion of the total exemption shall be made in each city or town as the value of the property taxable in such city or town bears to the whole of the property taxable in the commonwealth. The certificate of the granting of a pension to any such soldier or sailor by the United States for such injury or disability shall, while such pension continues, be sufficient evidence of the receiving of such injury or disability; but the assessors may receive other evidence thereof. A person aggrieved by the judgment of the assessors may appeal to the county commissioners, within the time and in the manner allowed by the provisions of section 76. 64 NEW YORK STATE LIBRARY Fourteenth. Soldiers and sailors who served in the military or naval service of the United States in the War of the Rebellion, and who were honorably discharged therefrom, shall be assessed for, but shall be exempt, at their request, from the payment of a poll tax, and the property of soldiers and sailors who served as aforesaid and were honorably discharged as aforesaid, but who would not be entitled to exemption under the preceding clause, and the property of the wives or widows of such soldiers or sailors, shall be exempted from taxation to the amount of one thousand dollars in the case of each person : provided, that the combined estate, real and personal, of the person so exempted and of the husband or wife of such per- son does not exceed in value the sum of five thousand dollars, exclusive of the value of the mortgage interest, held by persons other than the person to be exempted in such mortgaged real estate as may be included in said combined estate; but if the combined estate, including the value of such mortgage interest, exceeds the sum of one thousand dollars, the amount so exempted shall not be less than one thousand dollars, and provided, further, that the combined exemption of such a soldier or sailor arid his wife shall not exceed one thousand dollars. If the property taxable in the commonwealth of a person entitled to such exemption is taxable in more than one city or town, such proportion of the total exemp- tion shall be made in each city or town as the value of the property taxable in such city or town bears to the whole of the property tax- able in the commonwealth. The widows of soldiers and sailors who served as aforesaid and who lost their lives in the War of the Rebellion shall be entitled to such exemption as is specified in the preceding clause. No exemption shall be made under the pro- visions of this clause of the property of a person who is not a legal resident of this commonwealth. Fifteenth. Bonds or certificates of indebtedness of the common- wealth issued since the first day of January in the year 1906, and bonds, notes and certificates of indebtedness of any county, fire dis- trict, water supply district, light district, watch district or improve- ment district, city or town in the commonwealth which may be issued on or after the first day of May in the year 1908, stating on their face that they are exempt from taxation in Massachusetts. (Massachusetts. Revised Laws 1902, p. 207-8; Supplement to the Revised Laws 1002-8, for 1006, ch. 315, 403: 1007, ch. 367; 1008, ch. 464; 191 4, ch. 83; 1910, ch. 355) PROPERTY EXEMPT FROM TAXATION 65 MICHIGAN Constitution: No constitutional exemption clause. Statutes: sec. 1775. The following real property shall. be exempt from taxation : First. All public property belonging to the United States ; Second. All public property belonging to the state of Michigan, except licensed homestead lands, part paid lands held under cer- tificates and lands purchased at tax sales and still held by the state ; Third. Lands owned by any county, township, city, village or school district and buildings thereon used for public purposes ; ■ Fourth. Such real estate as shall be owned and occupied by library, benevolent, charitable, educational and scientific institutions incorporated under the laws of this state, with the buildings and other property thereon while occupied by them solely for the pur- poses for which they were incorporated: provided, that such exemption shall not apply to fraternal or secret societies, but all charitable homes of such societies shall be exempt ; Fifth. All houses of public worship with the land on which they stand, the furniture therein and all rights in the pews, and also any parsonage owned by any religious society of this state and occupied as such; Sixth. All lands used exclusively as burial grounds and the rights of burial therein, and the tombs and monuments therein while reserved and in use for that purpose; provided, that the stock of any corporation owning such burial grounds shall not be exempt ; Seventh. That real and personal property of persons who, in the opinion of the supervisor and board of review, by reason of poverty, are unable to contribute toward the public charges ; Eighth. The real property of corporations exempt under the laws of this state, by reason of paying specific taxes in lieu of all other taxes for the support of the state: provided, that the track, right of way, depot grounds and buildings, machine shops, rolling stock and all other property necessarily used in operating any railroad in this state belonging to any railroad company, shall henceforth be made exempt from taxation for any purpose, except that the same shall be subject to special assessments for local improvements in cities and villages, and all lands owned or claimed 66 NEW YORK STATE LIBRARY by any such railroad company not adjoining the track of such com- pany shall be subject to all taxes; Ninth. Property owned exclusively by the State Agricultural Society or any county or district agricultural society, and used by any such society exclusively for fair purposes ; Tenth. All lands dedicated to the public and actually used as a park, and any monument ground or any armory belonging to any military organization and not used for gain or any other purposes ; Eleventh. All real estate to the value of one thousand dollars used and owned as a homestead by any soldier or sailor of the federal government who served three months or more during the Civil or Mexican War, and all real estate to the value of one thousand dollars used arid owned as a homestead by any wife or widow of such soldier or sailor: provided, however, that should such homestead exceed in value the sum of one thousand dollars, it shall be exempt only to the amount of such sum : provided further, that any soldier or sailor or the wife or widow of any such soldier or sailor desiring to accept the benefits named in this section as to the exemption from taxation shall make and file with the supervisor or assessing officer an affidavit stating under oath that he was a soldier or sailor of the federal government during the Civil or Mexican War for a period of not less than three months, and in case it be the wife or widow of a soldier or sailor making such application, such affidavit must state that she is the wife or widow of a soldier or sailor of the federal government at the present time, who served not less than three months as such soldier or sailor during the Civil or Mexican War. The said affidavit shall be sworn to before said supervisor, assessing officer or any officer authorized to administer oaths and then filed by the said officer in his office and turned over to his successor, where- the same shall be open to inspection. Any person making a false affidavit in any particular for the purpose of exemption from taxation shall be deemed to be guilty of the crime of perjury, and punished accord- ingly: provided, however, that this exemption shall not operate to relieve from the payment of taxes any of the persons hereinbefore enumerated who are the owners of taxable property of greater value than three thousand dollars. Sec. 1777. The following personal property shall be exempt from taxation, to wit: First. The personal property of benevolent, charitable, educa- tional and scientific institutions incorporated under the laws of this PROPERTY EXEMPT FROM TAXATION 67 state : provided, that such exemptions shall not apply to secret or fraternal societies, but the personal property of all charitable homes of such societies shall be exempt ; Second. Of all library associations, circulating libraries, libraries of reference and reading rooms owned or supported by the public and not used for gain ; Third. Of all posts of the Grand Army of the Republic, Sons of Veterans' Unions, and of the women's relief corps connected therewith, of all Young Men's Christian Associations, and of Women's Christian Temperance Union Associations, Young People's Christian Unions and other similar associations ; Fourth. Pensions receivable from the United States; Fifth. So much of the debts due or to become due as shall equal the amount of bona fide and unconditional debts by the person owing ; Sixth. The property of Indians who are not citizens ; Seventh. The library, family pictures, school books, one sewing machine used and owned by each individual or family, and wearing apparel of every individual; Eighth. Household furniture, provisions and fuel to the value of five hundred dollars to each household : provided, no person paying board shall be deemed a householder ; Ninth. The working tools of any mechanic not to exceed in value the sum of one hundred dollars ; Tenth. ,Of all fire engines and other implements used in extin- guishing fires, owned or used by any organized or independent fire company; Eleventh. All mules, horses and cattle not over one year old, all sheep and swine not over six months old, and all domesticated birds ; Twelfth. Personal property owned and used by any householder in connection with his business of the value of two hundred dollars. (Michigan. Howell's Statutes Annotated, 191 3, 1:790-93, 795) Sec. 1. Hereafter any cut-over or wild lands, as defined herein, which shall be actually purchased by any person for the purpose of making a home, shall be exempt from the payment of all taxes for a period of five years thereafter. Cut-over and wild lands shall be construed to mean any swamp land or land from which timber has been removed and no part of which description claimed to be exempted' has ever been cultivated. The exemption herein provided 5 68 NEW YORK STATE LIBRARY for shall not be operative in any case, unless the purchaser, either upon contract or otherwise, actually resides upon and improves at least two acres thereof each and every year of the said five years in a manner to subject the same to cultivation: provided, that the exemption herein provided for shall not extend to more than eighty acres purchased by any one person. Sec. 2. Any person claiming exemption under this act shall make application to the supervisor for exemption at the time assess- ment of the township is made, and the supervisor shall enter the person's name upon the assessment roll and the description of the land the same as though taxes were to be spread upon the land, and refer the application to the board of review of the township, who shall if the conditions entitling exemption have been complied with, order to be written after the description "Exempt under the cut-over and wild land act, first year," and each subse- quent year thereafter if the conditions have been complied with/ but using second year, third year, fourth year, fifth year succes- sively, after which the land shall no longer be exempt under this act. {Michigan. Public Acts 1913, no. 208, p. 420-21) Sec. 64. Armories erected by counties, cities, private corpora- tions, corporations composed of national guard companies of private individuals, and used by organizations of the permanent organized militia, shall be exempt from all taxes, ordinary or extraordinary, whether levied by the state or by counties or municipalities, the same as other state property is exempt. Bonds, mortgages and other certificates of indebtedness made and issued by any munic- ipality, organization or private individual for the purpose of erect- ing armories under this act, shall not be assessed or taxed as personal property for any purpose, when held by any person within the State of Michigan. (Michigan. Howell's Statutes, 1013, 1:740) Sec. 12. It shall be the duty of the supervisor or assessor to personally examine the various private reservations when the real estate is assessed for taxation, and to note upon his return the condition of the trees, and that same are properly planted and continuously cared for in order that the intent of this act may be complied with. If the said private reservation is properly planted and continuously cared for such part of its value as is over and above one dollar per acre shall be exempt from taxation. (Michigan. Howell's Statutes, 1013, 1:1001) PROPERTY EXEMPT FROM TAXATION 69 Sec. J. All bonds hereafter issued by any county, township, city, village or school district within the state of Michigan pur- suant to statute are hereby exempted from all taxation. (Michigan. Howell's Statutes, 1913, 1:1002) MINNESOTA Constitution: art. 0, sec. 1. . . . public burying grounds, public schoolhouses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property, and houses of worship, institutions of purely public charity, and public prop- erty used exclusively for any public purpose, shall be exempt from taxation, and there may be exempted from taxation personal, prop- erty not exceeding in value $200, for each household,' individual or head of a family, as the legislature may determine. (Minnesota. General Statutes, 1913, p. 2089) Statutes: sec. 1970. All property described in this section to the extent herein limited shall be exempt from taxation, to wit: 1 All public burying grounds. 2 All public schoolhouses. 3 All public hospitals. 4 All academies, colleges, and universities, and all seminaries of learning. 5 All churches, church property and houses of worship. 6 Institutions of purely public charity. 7 All public property exclusively used for any public purpose. 8 Personal property of every head of a family liable to assess- ment and taxation of the value of $100. The county auditor shall deduct such exemption from the total valuation of such property as equalized by the tax commission assessed to such person, and extend his levy of taxes upon the remainder only. Sec. 1971. That bonds and certificates of indebtedness hereafter issued by the state of Minnesota, or by any county, city or village of said state, or any township, or any common or independent school district of said state, or any governmental board of said state, or any county, city or village thereof, shall hereafter be exempt from taxation, provided that nothing herein contained shall be construed as exempting such bonds from the payment of a tax thereon, as provided for by chapter 288, Laws 1905, when any of such bonds constitute in whole or in part any inheritance or bequest, taken or received by any person or persons or corporation. (Minne- sota. General Statutes, 1913, p. 411-12) 70 NEW YORK STATE LIBRARY MISSISSIPPI Constitution: No constitutional exemption clause. Statutes: sec. 4251. The following property, and no other, shall be exempt from taxation, to wit: (a) All cemeteries used exclusively for burial purposes. (b) All property, real or personal, belonging to the United States. (c) All property, real or personal, belonging to this state or to any county, levee board or municipal corporation thereof. (d) All property, real or personal, belonging to any religious or charitable society, and used exclusively for the purposes of such society and not for profit. All property, real or personal, belonging to any college or institution for the education of youths, used directly and exclusively for such purpose. (e) All property, real or personal, held and occupied by trus- tees of schools, and school lands of the respective townships for the use of public schools. (/) Property appropriated to and occupied and used for any hospital or charitable institution. (g) Wearing apparel of every person, not including watches and jewelry. (h) Provisions on hand for family consumption. (i) All farm products raised in this state in the hands of the producer. (;') One gun for each owner kept for private use. (k) All poultry. (I) Household furniture, not to exceed two hundred and fifty dollars in value. (m) Two cows and calves. (m) Twenty head of sheep and goats each. (0) All colts foaled in this state under three years old. (/>) Farming implements used for agricultural purposes. (q) All property of Agricultural and Mechanical Association' and of fairs used for promoting their objects. (r) The libraries of all persons. 0) All pictures and works of art not kept or offered for sale as merchandise. (0 The tools of any mechanic necessary for carrying on his trade. (w) Ten head of hogs. PROPERTY EXEMPT FROM TAXATION 71 (v) All permanent factories or plants of the kind hereinafter named, which are now in the course of establishment, or shall be hereafter established in this state before the first day of January, 1910, shall be exempt from all state, county and levee taxation for a period of five years, viz : All factories and plants for working cotton, cement, cement- plaster and lime, rock and stone, jute, ramie, wool, silk, furs or metals, or for manufacturing machinery or instruments, or articles in a finished state, or for making wagons, carriages, buggies, furni- ture, clothing or shoes, and all creameries. Such exemption to commence from the date of the charter, or if not chartered, from the date of the commencement of operations. A corporation or person claiming the exemption under the provisions of this para- graph (v) shall apply, in writing, to the auditor of public accounts, giving full information as to the property proposed to be exempt, the kinds of articles to be manufactured, and date from which exemption is claimed, and the auditor, with the written advice of the attorney general, shall determine whether the property is exempt. The auditor shall notify the chancery clerk of the county in which any enterprise is so exempt, stating distinctly the prop- erty exempt, and the date when such exemption began and ends, and the chancery clerk shall record such statement in a book to be kept in his office for such purpose, and the auditor shall record and preserve in his office any record to be kept for that purpose, all decisions and opinions and statements furnished to chancery clerks relative to exemption. Municipalities may grant like exemptions for a period not exceeding ten years. None of the provisions herein contained shall apply to factories which belong to a trust, pool or combine. (w) All state, county and municipal, levee or school bonds or other government obligations issued after the first day of April, 1906, and all notes and evidences of indebtedness bearing a rate of interest not greater than six per cent per annum, and all money • loaned at a rate of interest not exceeding six per cent per annum shall be exempt from taxes of any character whatever. (Missis- sippi, Laws 1912, ch. 241, p. 311-12) Sec. 4252. Public school libraries and buildings. All public libraries and buildings in which free public schools are taught, and the lots on which the same are situated, not exceeding four acres in dimensions, without cost to the state or any county or municipality thereof for rent or lease, and also the real and personal property of J2 NEW YORK STATE LIBRARY library associations, used for library purposes where no dividends are declared, and to which the children attending the public schools have, free access; and all the property, real and personal, andthe revenues derived therefrom belonging to any religious or charitable society or benevolent order on the lodge system where no dividends are declared and where the revenues thereof are used for fraternal and benevolent purposes, shall be exempt from all state, county, and municipal taxes. Sec. 4253. Any and all property maintained and operated for the benevolent purpose of a Confederate soldiers' home is hereby exempted from all municipal, county and state taxation; provided no individual or corporation derive any revenue or income from such property. {Mississippi, Code 1906, p. 1161-62) MISSOURI Constitution: art. 10, sec. 6. The property, real and personal, of the state, counties and other municipal corporations, and ceme- teries, shall be exempt from taxation. Lots in incorporated cities or towns, or within one mile of the limits of any such city or town, to the extent of one acre, and lots one mile or more distant from such cities or towns, to the extent of five acres, with the buildings thereon, may be exempted from taxation, when the same are used' exclusively for religious worship, for schools, or for purposes purely charitable ; also, such property, real or personal, as may be used exclusively for agricultural or horticultural societies : pro- vided, that such exemptions shall be only by general law. Sec. 7. Other exemptions void. All laws exempting property^ from taxation, other than the property above enumerated, shall be void. {Missouri, Revised Statutes, ipop, 1:118-19) Statutes: sec. 11,335. The following subjects are exempt from taxation: first, all persons , belonging to the army of the United States ; second, lands and lots, public buildings and structures with their furniture and equipments, belonging to the United States; third, lands and other property belonging to this state ; fourth, lands and. other property belonging to any city, county or other municipal corporation in this state, including market houses, town halls and other public structures, with their furniture and equipments and all public squares and lots kept open for health, use or ornament ; fifth, ; lands or lots of ground granted by the United States or this state to . any county, city or town, village or township, for the purpose of. PROPERTY EXEMPT FROM TAXATION 73 education, until disposed of to individuals by sale or lease; sixth, lots in incorporated cities or towns, or within one mile of the limits of any such city or town, to the extent of one acre, and lots one mile or more distant from such cities or towns, to the extent of five acres, with the buildings thereon, when the same are used exclusively for religious worship, for schools or for purposes purely charitable, shall be exempted from taxation for state, county or local purposes. Sec. 11,336. The real estate and personal property which may be used exclusively for agricultural or horticultural societies hereto- fore organized, or which may be hereafter organized in this state, shall be exempted from taxation for state, county, city or other municipal purposes. {Missouri, Revised Statutes, ipop, 3:3507-8) Sec. 8378, All armories owned by this state or by any organiza- tion of the national guard, and all buildings leased by the state for military purposes, shall be exempt from taxation for all purposes during the period of such ownership, lease and use. {Missouri, Revised Statutes, 1000, 2:2627) MONTANA Constitution: art. 12, sec. 2. The property of the United States, the state, counties, cities, towns, school districts, municipal corpora- tions and public libraries shall be exempt from taxation; and such other property as may be used exclusively for agricultural and horticultural societies, for educational purposes, places for actual religious worship, hospitals and places of burial not used or held for private or corporate profit, and institutions of purely public charity may be exempt from taxation. {Montana, Revised Codes, 1007, p: 122) Statutes: sec. 24pp. The property of the United States, the state, counties, cities, towns, school districts, municipal corporations, public libraries, such other property as is used exclusively for agri- cultural and horticultural societies, for educational purposes, places of actual religious worship, hospitals and places of burial not used or held for private or corporate profit, and institutions of purely public charity, and public art galleries and public observatories not used or held for private or corporate profit, are exempt from taxa- tion, but no more land than is necessary for such purpose is exempt : provided, that the terms public art galleries and public observatories used in this act shall mean only such art galleries and observatories, 74 NEW YORK STATE LIBRARY whether of public or private ownership, as are open to the public, without charge or fee at all reasonable hours, and are used for the purposes of education only. {Montana, Session Laws, ipn, ch. 97, P- 166) NEBRASKA Constitution: art. p, sec. 2. The property of the state, counties and municipal corporations, both real and personal shall be exempt from taxation, and such other property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetery, and charitable purposes, may be exempted from taxation, but such exemption shall be only by general law. In the assessment of real estate incumbered by public easement, any depreciation occasioned by such easement, may be deducted in the valuation of • such property. The Legislature may provide that the increased value of lands by reason of live fences, fruit and forest trees, grown and cultivated thereon, shall not be taken into account, in the assessment thereof. (Nebraska, Revised Statutes, ipij, p. 43) Statutes: sec. 6301. The following property shall be exempt f rom > taxes : First. All property of the state, counties and municipal corpora- tions ; Second. Such other property as may be used exclusively for agricultural and horticultural societies, for schools, religious, ceme- tery and charitable purposes. In the assessment of real estate, encumbered by a public ease- ment, any depreciation occasioned by such easement shall be deducted in the valuation of such property. The increased value of lands by reason of live fences, and forest trees grown and cultivated thereon, shall not be taken into account in the assessment thereof. (Nebraska, Revised Statutes, 1913, p. 1741) NEVADA Constitution: art. 10, sec. 1. The legislature shall provide by law for a uniform and equal rate of assessment and taxation ... excepting such property as may be exempted by law for municipal, educational, literary, scientific or other charitable purposes. (Nevada, Revised Laws, 1912, 1:105) Statutes: sec. 3621. All property of every kind and nature what- soever, within this state, shall be subject to taxation except: PROPERTY EXEMPT FROM TAXATION ' 75 First. All lands and other property owned by the state, or by the United States, or by any county, municipal corporation, town or village in this state, and all public schoolhouses, with lots appurte- nant thereto, owned by any legally created school district within the state; provided, that when any of the property mentioned in this subdivision is used for any other than public purposes, and a rent or valuable consideration is received for its use, the same shall be taxed. Second. Unpatented mines and mining claims; provided, that nothing in this section shall be so construed as to exempt from taxation possessory claims to the public lands of the United States, or of this state, or the proceeds of the mines ; and provided, fur- ther, that nothing herein shall be so construed as to interfere with the primary title to the lands belonging to the United States. Third. Churches, chapels and other buildings used for religious worship, with their . furniture and equipments, and the lots of ground on which they stand, used therewith and necessary thereto ; provided, that when any such property is used exclusively for any other than church purposes, and a rent or other valuable considera- tion is received for its use, the same shall be taxed. Fourth. The funds, furniture, paraphernalia and regalia owned by any lodge of the Order of Free and Accepted Masons, or of the Independent Order of Odd Fellows, or of any other similar chari- table organization, or by any benevolent or charitable society, so long as the same shall be used for the legitimate purposes of such lodge or society, or for such charitable or benevolent purposes ; provided, that such exemption shall in no case exceed the sum of five thousand dollars to any one lodge, society or organization. Fifth. All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is made for burial therein. Sixth. The property of widows and orphan children, not to exceed the amount of one thousand dollars to any one family ; pro- vided, that no such exemption shall be allowed to any but actual bona fide residents of this state, and shall be allowed in but one county in this state to the. same family, and the party or parties claiming such exemption, or some one in their behalf, shall make an affidavit before the county assessor of such residence, and that such exemption has been claimed in no other county in this state for that year. {Nevada, Revised Laws, 1912, 1:1045-46)' 76 NEW YORK STATE LIBRARY Sec. 3842. There shall be exempt from taxation all Young Men's Christian Association buildings with their furniture and equipments, and the lots or ground on which they stand, used therewith and necessary thereto; provided, that when any such property is used for any other than Young Men's Christian Association purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed. (Nevada, Revised Laws, 1912, 1:1124) NEW HAMPSHIRE Constitution: No constitutional exemption clause. Statutes: sec. 2. Real estate, whether improved or unimproved, and whether owned by residents or others, is liable to be taxed, except houses of public worship, twenty-five hundred dollars of the value of parsonages owned by religious societies and occupied by their pastors, schoolhouses, seminaries of learning, real estate of the United States, state, or town used for public purposes, and alms- houses on county farms. Sec. 1. All public cemeteries, and all property held in trust for the benefit of public places for the burial of the dead, arid so much of the real estate and personal property of charitable associations, corporations, and societies as is devoted exclusively to the uses and purposes of public charity, are hereby exempted from taxation. (New Hampshire, Public Statutes and Session Laws 1001, ch. 55, p. 202-3) Sec. 1. The personal property of institutions devoted to educa- tional purposes, charitable and religious societies, and of temperance societies, incorporated within this state, and the real estate owned and occupied by them, their officers, or their students for the. pur- poses for which they are incorporated, and property used and occu- pied by the Grand Army of the Republic, shall be exempt from taxation, provided none of the income or profits of the business of such corporations or institutions is divided among the stockholders or members, or is used or appropriated for other than educational, charitable, or religious purposes, and provided further, that in each case such exemption is limited to $150,000. Towns are hereby authorized to increase such exemption to such an amount as they may vote, by a majority of those present at any regular town meet- ing, acting under an article duly incorporated in the warrant for said meetings; and cities are authorized to increase such exemp- tions to such an amount as the city government may vote and the mayor approve. (New Hampshire, Laws 1915, ch. 150, p. 204-5) PROPERTY EXEMPT FROM TAXATION JJ Sec. 2. Towns and cities are hereby authorized to exempt from taxation,. in the same manner as provided in section, i, real estate other than that mentioned in said section i now owned by charitable societies which have established and maintained homes for dependent children or indigent aged people, where the income of said real estate is devoted solely to the support of such homes, pro- vided such whole exemption shall be limited to one hundred and fifty thousand dollars. (New Hampshire, Laws 191 5, ch. 135, . p. 194) , Sec. 3. All special acts exempting property of any such corpora- tion or institution from taxation, unless such property is used as specified in section 1 of this act, and all acts or parts of acts incon- sistent with this act are hereby repealed, and this act shall take effect upon its passage. (New Hampshire, Public Statutes and Session Laws, Supplement 1901-1913; p. 94) Sec. 5. The improvement caused by reclaiming swamp or swale lands, for the purposes of agriculture shall be exempt from taxation fox a term of ten years from the time when such improvement shall have been made -to the satisfaction of the selectmen of the town in which such lands are situated. (New Hampshire, Public Statutes and Session Laws 1901, ch. 55, p. 203) Sec. 1. In consideration of the public benefit to be derived from the planting and cultivation of timber or forest trees, the owners, of any. and all land which shall be planted with timber or forest trees, not less than 1200 to the acre, shall be entitled, from and after the firstday of April, 1903, to a rebate of the taxes assessed upon said- land as follows.: for the first ten years after the land has been so planted, a rebate of ninety per cent- of all the taxes assessed upon said land; for the second period of ten years after such planting, a rebate of eighty per cent of all said taxes; and for the third and final period of rebate, after such planting, a rebate of fifty per cent . of all said taxes. Said rebate to be allowed only on condition that said planted trees are kept in a sound condition. A return of such planting shall be made to the selectmen when taking the annual inventory, -which return shall be verified by the selectmen and made the basis of such tax exemption. After said trees have been planted ten years it shall be lawful for the owners to thin out the same so that not less than six hundred trees shall be left to the acre; but no portion of said planted- land shall be. absolutely cleared of trees during the -period, for which said rebate may be allowed. (New Hampshire, Public Statutes and Session Laws, Supplement 1901- W3, P- 546} yg NEW YORK STATE LIBRARY Sec. i. The bonds or notes of this state and of any of the counties, municipalities, school districts and village precincts of this state, bearing interest at a rate not exceeding five per cent, are hereby exempted from taxation. (New Hampshire, Public Statutes and Session Laws, Supplement ipoi-ipij, p. 94) Sec. 7. . . . but two such hogs (over six months old) to each family shall be exempt from taxation. Sec. p. Stock in corporations shall not be taxed, if the nature and purposes of the corporation are such that no dividend of its profits is to be made. (New Hampshire, Public Statutes and Session Laws ipoi, p. 204) Sec. 11. Towns may by vote exempt from taxation for a term not exceeding ten years any manufacturing establishment proposed to be erected or put in operation therein and the capital to be used in operating the same, unless such establishment has been previously exempted by some town. Provided however, that the assessors shall annually appraise such property and the valuation determined upon for the same shall be added to the valuation of all other prop- erty in the town to determine the total valuation for the purposes of state and county tax. (Proviso does not apply to property' exempted previous to April 9, 1909.) (New Hampshire, Public Statutes and Session Laws, Supplement ipoi—1913, p. 94) Sec. 12. Any town in this state may by vote authorize its proper officers to make contracts with individuals to exempt from taxation for a term not exceeding ten years all materials of wood, copper, iron, and steel used in "the construction and building of ships and vessels in such town, and the ships and vessels constructed there- from while in the process of construction. Sec. 14. Any town in this state, at any legal meeting holden therein, may, by a majority of the legal voters present arid voting at the meeting, authorize its selectmen to hire money of individuals living in the town at a rate of interest not exceeding five per cent per annum, and provide that all moneys thus loaned shall be exempt from taxation. (New Hampshire, Public Statutes and Session Laws ipoi, p. 204) Sec. 4. . . . And every soldier or sailor residing in New Hamp- shire who served for sixty days or more in the army of the United States during the War of the Rebellion and received an honorable discharge from that service, and the wife or widow of any such soldier or sailor, in consideration and recognition of such service, shall be exempt each year from taxation upon his taxable property PROPERTY EXEMPT FROM TAXATION 79 to the value of one thousand dollars; provided, such soldier or sailor and his wife, if any, shall not own property of the value of three thousand dollars or more. (New Hampshire, Public Statutes and Session Laws, Supplement 1901-1913, p. 104) Sec. 2. Any portion of a railroad which has not been completed and opened for use for a period of ten years next prior to the fifteenth day of September next preceding the time when a railroad tax is to be assessed, shall be exempt from taxation. (New Hamp- shire, Public Statutes and Session Laws ipoi, p. 224) Sec. jo. Every fraternal benefit society organized or licensed under this act is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment. (New Hampshire, Public Statutes and Session Laws, Supplement 1901-1913, p. 434) NEW JERSEY Constitution: No constitutional exemption clause. Statutes: Sec. 3. The following property shall be exempt from taxation under this act, namely: 1 The. bonds and other securities of the United States and all bond's, securities, improvement certificates and other evidences of indebtedness heretofore or hereafter issued by this state or by any county thereof, or by any taxing district or school district of this state, and the personal property owned by citizens or corporations of this state situate and being out of the state upon which taxes shall have been actually assessed and paid within twelve months next before May twentieth, being the day prescribed by law for commencing the assessment; 2 The property of the United States and of the state of New Jersey and of the respective counties, school districts, and taxing districts when used for public purposes, but this exemption shall not include real property bought in for debts or on foreclosures of mortgages given to secure loans out of public funds or out of money in court, which property shall be taxed unless devoted to public uses; 3 Any building, real estate or personal property used solely by any Organization of the national guard for military purposes, and purchased or erected at public expense; also any building and lot and the personal property in said building used for an armory and 80 NEW YORK STATE LIBRARY owned by an incorporated armory association composed entirely; of members of the national guard of this state and supported in whole or in part by annual state appropriation, -pn condition that all the income derived from said property above the expense of its mainte- nance and repair shall be used exclusively for such national guard and armory; {New Jersey, Compiled Statutes, 4:5077-79) 4 All buildings actually used for colleges, schools, academies, seminaries, associations and corporations organized exclusively for the moral and mental improvement of men or women, or for religious, charitable, benevolent or hospital purposes, or for one or more such purposes, not conducted for profit ; also all buildings actually and exclusively used for public libraries, religious worship or for asylums or schools for feeble-minded or idiotic persons and children, and owned by corporations of this state authorized to carry on such charities ; the land whereon the same are situated necessary to the fair use and enjoyment thereof, not exceeding five acres in extent for each; the furniture thereof and personal prop- erty used therein, and the endowment or fund held exclusively for the charitable, benevolent or religious purposes of the corporation owning such buildings; the parsonage and land whereon the same stands to an amount not exceeding five thousand dollars owned by any religious corporation of this state while actually used by the officiating clergyman thereof ; also all buildings used exclusively for purposes considered charitable under the common law, or belonging to any association or incorporated company formed for the purpose and actually engaged in the work of preventing, cruelty to animals, with the land whereon the same are erected and which may be necessary for the fair enjoyment thereof, and the furniture and personal property used therein; the funds of all charitable and benevolent institutions and associations collected and held exclu- sively for the sick arid disabled members thereof, or for the widows of deceased members, or for the education, support or maintenance of the children of deceased members and all endowments and funds held and administered exclusively for charitable, benevolent, religious or hospital purposes within this state, however such endow- ments and funds may be invested ; no buildings used for vany such purposes which may be hired for rental, paid to a landlord, shall be exempt. The exemption described in this paragraph of a building and land used for charitable, benevolent or religious purposes shall r\ r>rt c« PROPERTY EXEMPT FROM TAXATION 8l and charges received from or on behalf of beneficiaries using or occupying the said building provided the building is wholly con- trolled and the entire income therefrom is used for said charitable, benevolent or religious purposes. {New Jersey. Laws 1913, p. 570- 72) 5 The shares of stock of any corporation of this state, which by contract with the state is expressly exempted from taxation, and the shares of stock of any corporation of this state the capital or prop- erty whereof is made taxable to and against said corporation ; 6 Graveyards not exceeding ten acres of ground, cemeteries and buildings for cemetery use erected thereon ; 7 The real and personal property of any exempt firemen's asso- ciation, firemen's relief association, and volunteer fire company incorporated under the laws of this state, and which is used exclu- sively for the purposes of such corporation ; 8 All officers and franchises, and all property used for railroad and canal purposes, the taxation of which is provided for by any other. law of this state. Sec. 4. All persons enrolled as active members of the fire department or of any organized volunteer fire department of any taxing district or fire district under the control of any township committee, common council or other authorized public body; all exempt firemen of any taxing district; all honorably discharged soldiers and sailors who have served in the army or navy of the United States during any war or rebellion and their widows during widowhood; and all members of the national guard during their term of service, shall be exempt on proper claim made therefor from poll taxes and from state, county and municipal taxation upon real and personal property pr both to a valuation not exceeding in the aggregate five hundred dollars, which may be assessed against their property, in the case of active and exempt firemen in the mu- nicipality or township under the supervision of which they may be doing public fire duty, or in the service of which they became exempt ; in the case of soldiers and sailors, in the municipality or township wherein they reside ; no taxpayer shall be allowed more than one exemption under this section ; the right to claim exemption shall extend to cases where it has accrued before and exists on the date when taxes are due and payable; sufficient evidence to the assessor or collector of taxes of the right to the exemptions in this section authorized shall be as follows;' in the case of active and exempt firemen,, the certificate of the proper public official in charge of the records showing that the claimant is such fireman, which 82 NEW YORK STATE LIBRARY shall be furnished without charge, and in the case of honorablj discharged soldiers or sailors, or their widows, an honorable dis- charge, which shall be the last discharge, or the certificate of the adjutant general of this state, and in the case of commissioned officers of the national guard the certificate of the adjutant general of this state, and in the case of other members of the national guard, the certificate under oath of the commander of their company, ' battery or band ; such certificates, where two or more claimants are entitled in the same taxing district may be in the form of a list, cer- tified and verified by oath and filed with the assessor or collector at or before the time when taxes are payable. (New Jersey. Com- piled Statutes j 4:5083-84) Sec. 1. ... If, after making an investigation, the State Board of Forest Park Reservation Commissioners shall be satisfied that the public interest will be as well served by the freedom to use the lake or pond for boating and fishing, as it would be if the property were conveyed to the state, the said Board of Forest Park Reserva- tion Commissioners shall enter into an agreement with the owner or owners of said pond or lake, which agreement shall provide that in consideration of the free use by the public of the waters of said lake or pond for boating and v fishing, the property shall be exempt from taxation so long as the agreement remains in force, the same as it would be if the state acquired title thereto. Sec. 4. Nothing in this act shall warrant the owner or owners of a pond or lake used solely or chiefly as a source of water power for a mill or factory in active operation to apply for exemption of taxes. (New Jersey. Laws 1912, p. 576-77) NEW MEXICO Constitution: art. 8, sec. 7. The property of the United States, the state and all counties, towns, cities and school districts, and other municipal corporations, public libraries, community ditches and all laterals thereof, all church property, all property used foi educational or charitable purposes, all cemeteries not used or held for private or corporate profit, and all bonds of the State of New Mexico, and of the counties, municipalities and districts thereof shall be exempt from taxation. (New Mexico, Statutes Annotated, 1915, P- 77) Statutes: sec. 4571. All bonds (state bonds) issued under the provisions of this article shall he exempt from taxation. (Neu Mexico, Statutes Annotated, 1915, p. 1322) PROPERTY EXEMPT FROM TAXATION 83 Sec. 5428. There shall be exempted from taxation, property of each head of a family to the amount of two hundred dollars, pro- viding that the person claiming such exemption shall make oath that he is such head of a family, and has not claimed, and will not claim, such exemption in any other county for the current year. This exemption shall be construed as extending to property,, title to which is held by the wife, as well as to property title to which is held by the husband, but not so as to give two exemptions to one family. Sec. 5429. For the purpose of aiding and encouraging the con- struction of beet sugar factories, broom factories, woolen mills, smelters, water power plants, cement and plaster manufacturing plants, refining or reduction works, water ways, pipe lines, ditches, canals, flumes, or other means of conveying water for the purpose of supplying water for beet sugar factories, broom factories, woolen mills, smelters, refining or reduction works, or irrigation plants, erected or constructed for the purpose of treating beets, broom corn, wool, or ores, or supplying water for placer mining, or smelter pur- poses, or irrigation purposes, in the state of New Mexico, together with all machinery and' fixtures affixed thereto and used therein, including real estate, not exceeding one hundered acres for each factory or mill, and upon which such factory or mill is constructed, shall be exempt from taxation as follows, to wit : Those factories, mills, smelters, water power plants, cement and plaster manufacturing plants, refining or reduction works, water ways, pipe lines, ditches, canals, flumes, or irrigation plants, which shall be erected and operated in good faith and in a substantial manner on or before the first day of April, A. D. 1909, shall be exempt from taxation for a period of six years from and after the completion thereof. Sec. 5430. The following property shall be exempt from taxa- tion : property of the United States and of this State, counties, cities, towns and other municipal corporations, when devoted entirely to public use and not held for pecuniary profit ;' all public libraries, the grounds, buildings, books, papers and apparatus of literary, scien- tific, benevolent, agricultural and religious institutions arid societies, when the property of the said institutions and societies shall be devoted exclusively to the appropriate objects of such institutions and not leased or rented or otherwise used with a view to pecuniary profit; irrigating ditches, canals and flumes belonging to communi- ties and used exclusively for irrigating lands, without any charge or compensation for the same or for the water thereof, except the 6 84 NEW YORK STATE LIBRARY necessary work and charges to keep the same in repair; and ceme- teries not held and used for pecuniary profit. Sec. 5431. All irrigation ditches, canals and reservoirs, hereafter constructed for the purpose of storing or conducting water for irri- gation purposes, shall be exempt from taxation for the period of six years from the commencement of such construction ; and all irrigat- ing ditches, canals and reservoirs heretofore constructed, the extent, carrying capacity or water supply of which is increased by enlarge- ment or additional construction of the same, or other reservoirs, ditches or canals to be used in connection therewith, shall be exempt from taxation for six years from the commencement of such addi- tions or enlargements. Sec. 5432. For the purpose of aiding and encouraging the con- struction of new railroads, the property of any railroad company formed under, or doing business pursuant to the laws of this State, and whose railroad may hereafter be constructed, shall be exempt from taxation until the expiration of six years from and after the completion of its railroad and branches ; such railroad being deemed to be completed for the purpose of taxation, as to any operative division thereof, when the same is opened for business to the public. (New Mexico, Statutes Annotated, 1915, p. 1542—43) Sec. 14. An exemption from taxation in the sum of two hundred dollars shall be allowed and deducted by the assessor for each head of the family, whether the exemption is claimed or not, in accord- ance with the provisions of the constitution. Widows having chil- dren shall be recognized as heads of families for the purposes of this act. (Neiv Mexico, Statutes Annotated, 1915, p. 63-64) NEW YORK Constitution: No constitutional exemption clause. Statutes: sec. 4. The following property shall be exempt from taxation : 1 Property of the UViited States. 2 Property of this state other than its wild or forest lands in the forest preserve. 3 Property of a municipal corporation of the state held for a public use, including real property held or used for cemetery pur- poses, and all lots and plats therein conveyed by the municipal corporation as places for the burial of the dead, except the portion of municipal property not within the corporation. PROPERTY EXEMPT FROM TAXATION 85 4 The lands in any Indian reservation owned by the Indian nation, tribe or band occupying them. 5 All property exempt by law from execution, other than an exempt homestead. But real property purchased with the pro- ceeds of a pension granted by the United States for military or naval services, and owned by the pensioner, or by his wife or widow, is subject to taxation as herein provided. Such prop- erty shall be assessed in the same manner as other real property in the tax districts. At the meeting of the assessors to hear the complaints concerning assessments, a verified application for the exemption of such real property from taxation may be presented to them by or on behalf of the owner thereof, which appli- cation must show the facts on which the exemption is claimed including the amount of pension money used in or toward the purchase of such property. No such exemption on account of pension money shall be allowed in excess of five thousand dollars. If the assessors are satisfied that the applicant is entitled to the exemption, and that the amount of , pension money exempt to the extent authorized by this subdivision used in the purchase of such property equals or exceeds the assessed valuation thereof, they shall enter the word " exempt " upon the assessment-roll opposite the description of such property. If the amount of such pension money exempt to the extent authorized by this subdivision used in the purchase of the property is less than the assessed valuation, they shall enter upon the assessment-roll the words " exempt to the extent of dollars " (naming the amount), and thereupon such real property, to the extent of the exemption entered by the assessors, shall be exempt from state, county and general municipal taxation, but shall be taxable for local school purposes, and for the construction and maintenance of streets and highways. If no appli- cation for exemption be granted, the property shall be subject to taxation for all purposes. The entries above required shall be made and continued in each assessment of the property so long as it is exempt from taxation for any purpose. The provisions herein, relating to the assessment and exemption of property purchased with a pension, apply and shall be enforced in each municipal corporation authorized to levy taxes. 6 Bonds of this state to be hereafter issued by the comptroller to carry out the provisions of chapter seventy-nine of the laws of eighteen hundred and ninety-five, chapter one hundred and forty- seven of the laws of nineteen hundred and three, chapter four hundred and sixty-nine of the laws of nineteen hundred and six. 86. NEW YORK STATE LIBRARY chapter seven hundred and eighteen of the laws of nineteen hundred and seven, and bonds of a municipal corporation heretofore issued, for the purpose of paying up or retiring the bonded indebtedness of such corporation. ( New York. Birdseye, dimming and Gilberts, Consolidated Laws Annotated, 5:5805-9) 7 The real property of; a corporation or association organized, exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more such purposes, and used exclusively for carrying out thereupon one or more of such purposes, and the personal property of any such corporation shall be exempt from taxation. But no such corporation or asso- ciation shall be entitled to any such exemption if any officer, member or employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes ; or if the organization thereof for any such avowed pur- poses be a guise or pretense for directly or indirectly making any other pecuniary profit for such corporation or association, or for any of its members or employees, or if it be not in good faith organized or conducted exclusively for one or more of such pur- poses. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes and from which no rents, profits or income are derived, shall be so exempt, though not in actual use therefor by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings or improvements is in progress, or is in good faith contemplated by such corporation or association; or if such real property is held by such corporation or association upon condition that the title thereto shall revert in case any building not intended and suitable for one or more of such purposes shall be erected upon said premises or some part thereof. The real property of any such corporation not so used exclusively for carrying out thereupon one or more of such purposes but leased or otherwise used for other purposes, shall not be exempt, but if a portion only of any lot or building of any such corporation or association is used exclusively for carrying out thereupon one or more such purposes of any such corporation or association, then such lot or building shall be so exempt only to the extent of the value of the portion so PROPERTY EXEMPT FROM TAXATION Sj used, and the remaining or other portion, to the extent of the value of such remaining or other portion, shall be subject to taxation; provided, however, that a lot or building owned and actually usea for hospital purposes, by a free public hospital, depending for maintenance and support upon voluntary charity, shall not be taxed as to a portion thereof leased or otherwise used for the purposes of income, when such income is necessary for, and is actually applied to the maintenance and support of such hospital, and further pro- vided that the real property of any fraternal corporation, association or body created to build and maintain a building or buildings for its meeting or meetings of the general assembly of its members, or subordinate bodies of such fraternity and for the accommodation of other fraternal bodies or associations, the entire net income of which real property is exclusively applied or to be used to build, furnish and maintain an asylum or asylums, a home or homes, a school or schools, for the free education or relief of the members of such fra- ternity, or for the relief, support and care of worthy and indigent members of the fraternity, their wives, widows or orphans, shall be exempt from taxation, and provided also that the real estate owned by a free public library, situate outside of a city, shall not be taxed as to that portion thereof leased or otherwise used for purposes of ..income, when such income is necessary for and actually applied to the maintenance and support of such library. . Property held by any officer of a religious denomination shall be entitled to the same exemptions, subject to the same conditions and exceptions, as prop- erty held by a religious corporation. (New York. Birdseye, Cum- ming and Gilberts, Consolidated Laws Annotated, 11:632-34) 8 Real property of an incorporated association of present or for- mer volunteer firemen actually and exclusively used and occupied by such corporation and not exceeding in value fifteen thousand dollars. 9 All dwelling houses and lots of religious corporations while actually used by the officiating clergymen thereof, but the total amount of such exemption to any one religious corporation shall not exceed two thousand dollars. Such exemption shall be in addi- tion- to that provided by subdivision 7 of thi$ seetion. 10 The real property of an agricultural society permanently used .by it for exhibition grounds. (New York. Birdseye, Gumming and Gilbert's, Consolidated Laws Annotated, 5:5812-13) . ,u_The real and personal property of' a minister.^ thegbspel or priest of any denomination who is engaged in the work assigned to him by the church or denomination to which he belongs," or who gg NEW YORK STATE LIBRARY is disabled by impaired health from the performance of such duties, or over seventy, years of age, and the property of the widow of such minister. while she remains such, but the total amount of such exemption on- account of both real and personal property, shall not exceed fifteen hundred dollars. (Nezv York. Birdseye, Cumming and Gilbert's, Consolidated Laws Annotated, 11:634) 12 All vessels registered at any port in this state and owned by an American citizen, or association, or by any corporation, incorpor- ated under the laws of the State of New York, engaged in ocean commerce between any port in the United States and any foreign port, are exempted from all taxation in this state, for state and local purposes; and all such corporations, all of whose vessels are em- ployed between foreign ports and ports in the United States, are exempted from all taxation in this state, for state and local purposes, upon their capital stock, franchises and earnings, until and includ- ing December 31, 1922. 13 A bond, mortgage, note, contract, account or other demand, belonging to any person not a resident of this state, sent . to or deposited in this state for collection; the products of another state owned by a nonresident of this state and consigned to his agent in this state for sale on commission for the benefit of the owner; moneys of a nonresident of this state, under the control or in the possession of his agent in this state, when transmitted to such agent for the purpose of investment or otherwise. 14 The deposits in any bank for savings which are due depositors, the accumulations in any domestic life insurance corporation, held for the exclusive benefit of the insured, other than real estate and stocks, now liable for taxation; the accumulations of any incorpo- rated cooperative loan association upon the shares of such associa- tion held by any person ; and personal property of any corporation, person, company or association transacting . the business of fire, casualty or surety insurance in this state equal in value to the unearned premiums required by the laws of this state, or the regulations of its insurance department, to be charged as a liability. 15 Moneys collected in the course of the business of any corpo- ration, association or society doing a life or casualty insurance busi- ness or both, upon the cooperative or assessment plan, and which are to be used for the payment of assessments, or for death losses or for benefits to disabled members. 16 The owner or holder of stock in an incorporated company liable to taxation on its capital, shall. not be taxed as an individual for such stock. PROPERTY EXEMPT FROM TAXATION 89 17 The personal property in excess of one hundred thousand ollars of mutual life insurance corporation incorporated in this :ate before April 10, 1849. 18 Property real, from which no income is derived, and personal roperty, situated within any city of the first class and belonging to le medical society of any county, which county is either wholly or artly within such city and which society was heretofore incor- orated under the provisions of chapter 94, laws of 181 3, entitled An act to incorporate medical societies for the purpose of regu- iting the practice of physic and surgery in this state," provided that uch property is used for the purposes of such a society and not therwise, and provided that such exemption of property for any aciety in the counties of Kings or New York shall not exceed one undred and fifty thousand dollars, and in any other county af- ected hereby shall not exceed fifty thousand dollars. 19 Property real from which no rent is derived and personal roperty, situated within any city of the first class and belonging d any incorporated pharmaceutical society of any county which ! either wholly or partly within such city, which society has here- sfore been or may hereafter be authorized and empowered by act f the legislature to establish and which has established or may ereafter establish, a college of pharmacy in such city; provided bat such property is used for the purposes of such college and not therwise, and provided also that the exemption of such property or any society in the counties of Kings and New York shall not xceed one hundred thousand dollars, and in any other county ffected hereby shall not exceed fifty thousand dollars. 20 The commissioners of the sinking fund or other chief financial oard of any city of the first class, may, in their discretion, by esolution, exempt from taxation for local purposes the real and iersonal property, or any part of it, of a corporation or association rganized to maintain an academy of music, if, in the opinion of uch board, the interests of such city require the maintenance of uch academy of music, and it shall appear that the property so xempted represents or was purchased with the proceeds of popular r general subscription for the erection of such academy of music. Jo property of such corporation or association shall be exempt, xcept the real property consisting of such academy of music and fie furniture thereof, or personal property so subscribed and held or the purpose of constructing such academy of music. No such xemptiori shall be made for any year unless it shall appear that, uring the preceding year, the corporation or association has not go NEW YORK STATE LIBRARY earned a net annual income upon the net cost of such academy and the furniture thereof. {New York. Birdseye, Cumming and Gil- bert's, Consolidated Laxvs Annotated, 5:5813-16) 21 Household furniture and personal effects to the value of one thousand dollars. {New York. Birdseye, Cumming and Gilbert's, Consolidated Laws Annotated, 8:2721) Sec. 16. Whenever the owner of lands, to the extent of one or more acres' and not exceeding one hundred acres, shall plant the same for forestry purposes with trees to the number of not less than eight hundred to the acre, and whenever the owner of existing forest or brush lands to the extent of one or more acres and not exceeding one hundred acres, shall underplant the same with trees, to the number of not less than three hundred to the acre, and proof of that fact shall be filed with the assessors of the tax district or districts in which such lands are situated as hereinafter provided, such lands so forested shall be exempt from assessment and taxation for any purpose for a period of thirty-five years from the date of the levying of taxes thereon immediately following such planting, and such existing forest or brush lands so underplanted shall be assessed at the rate of fifty per centum of the assessable valuation of such land exclusive of any forest growth thereon for a period of thirty-five years from the date of the levying of taxes thereon immediately following such underplanting. Sec. 17. In order to encourage the maintenance of wood lots by private owners and the practice of forestry in the management thereof, the owner of any tract of land in the state, not exceeding fifty acres, which is occupied by a natural or planted growth of trees, or by both, which shall not be situated within twenty miles of the corporate limits of a city of the first class, nor within ten miles of the corporate limits of a city of the second class, nor within five miles of the corporate limits of a city of the third class, nor within one mile of the corporate limits of an incorporated village, may apply to the conservation commission in manner and form to be prescribed by it, to have such land separately classified for taxation. ... So long as the land so classified is maintained as a wood lot, and the owner thereof faithfully complies with all the provisions of this section and the instructions of the commis- sion, it shall be assessed at not to exceed ten dollars per acre and taxed annually on that basis. In fixing the value of said lands for assessment the assessors shall in no case take into account the value of the trees growing thereon, and said land. shall not be assessed at a value greater than other similar lands within the same tax PROPERTY EXEMPT FROM TAXATION 91 district, which contain no forest or tree growth, are assessed. (New York. Birdseye, Cumming and Gilbert's, Consolidated Laws Anno- tated, 8:2725-29) Sec. 8p. . . . , the owner of any waste, denuded or wild forest lands, of the area of five acres or upwards, within the state, which are unsuitable for agricultural purposes, who shall agree with the commission to set apart for reforestation or for forest tree culture, the whole, or any specific portion of such waste, denuded or wild forest lands, of the area of five acres or upwards, may apply to the conservation commission, in manner and form to be prescribed by it, to have such lands separately classified as lands suitable for re- forestation or underplanting within the purposes and provisions of this section. . . . the commission . . . shall make and execute a statement that the land has been separately classified for taxation in accordance with the provisions of this section and a valuation, in excess of which, said lands shall not be assessed for the period of thirty-five years, which valuation shall not in any event be greater than the average valuation at which the same lands were assessed for the last five years preceding the date of said application, or the value of such lands as appears by the aforesaid sworn statements of the assessors of such tax district, and a statement that the trees and timber thereon shall be exempt from taxation during said period. (New York. Birdseye, Cumming and Gilbert's, Consolidated Laws Annotated, 7:322-23) Sec. 246. Every fraternal benefit society organized or licensed under this article is hereby declared to be a charitable and benevo- lent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment. (New York. Birdseye, Cumming and Gilbert's, Consolidated Laws Annotated, 7:1409) Sec. 141. So much of any bridge or toll house of any bridge cor- poration as may be within any town, city or village, shall be liable to taxation therein as real estate. Toll houses and other fixtures and all property belonging to any plank road or turnpike corpora- tion shall be exempt from assessment and taxation for any purpose until the surplus annual receipts of tolls on its road over necessary repairs and a suitable reserve fund for repairs or relaying of planks, shall exceed seven per centum per annum on the first cost of the road. If the assessors of any town, village or city and the corpora- tion disagree concerning any exemption claim, the corporation may appeal to the county judge of the county in which such assessment is proposed to be made, who shall, after due notice to both parties, p2 NEW YORK STATE LIBRARY examine the books and vouchers of the corporation and take such further proofs as he shall deem proper, and decide, whether such corporation is liable to taxation under this section, and his deci- sion shall be final. {New York. Birdseye, Cumming and Gilbert's, Consolidated Laws Annotated, 5 :< ^35°) Sec. 132. Upon the adoption of a proposition therefor, the mem- bers of any fire, hose, protective or hook and ladder company in any village may be exempted from taxation to the amount of five hundred dollars on any assessment for village purposes, in addition to the exemptions otherwise allowed by law, and the real and per- sonal property of any such company may also be exempted from like village taxation. {New York. Birdseye, Cumming and Gilbert's, Consolidated Laws Annotated, 5:6425) NORTH CAROLINA Constitution: art. 5, sec. 5. Property belonging to the state or to municipal corporations shall be exempt from taxation. The general assembly may exempt cemeteries, and property held for educational, scientific, literary, charitable, or religious purposes; also -wearing, apparel, arms for muster, household and kitchen furniture, the mechanical and agricultural implements of mechanics and farmers; libraries and scientific instruments, or any other personal property, to a value not exceeding three hundred dollars. {North Carolina. Pell's Revisal of 1908, v. 2, appendix p. 29) Statutes: sec. 72. The following real estate and no other shall be exempt from taxation, state and local : 1 Real estate directly or indirectly owned by the United States or this state, however held, and real estate lawfully owned and held by counties, cities, towns,, or school districts, used wholly and ex- clusively for public and school purposes, and all property used exclusively for education purposes. 2 Such property as may be set apart for graveyards or burial lots, except such as is held for the purpose of speculating in the sale thereof. 3 Buildings, with the land they actually occupy, lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the minister of any such church or religious body, together with the additional ad- jacent land reasonably necessary for the convenient use of any such building. The occasional leasing such buildings for schools, public lectures or concerts or the leasing of such parsonages shall not render them liable to taxation, PROPERTY EXEMPT FROM TAXATION 93 4 Buildings, with the land they actually occupy, wholly devoted to educational purposes, belonging to and actually and exclusively occupied and used by churches, public libraries, incorporated colleges, academies, industrial schools, seminaries, or other corporate institu- tions of learning, together with such additional adjacent land owned by said churches, libraries, and educational institutions as may be reasonably necessary for the convenient use of such buildings, re- spectively, and also the buildings thereon used as residences by the officers or instructors of such educational institutions. 5 Real estate belonging to and actually and exclusively occupied and used by Young Men's Christian Associations and other similar religious associations, orphan or other asylums, reformatories, hospitals, and nunneries, which are not conducted for profit, but purely and completely as charities. 6 Buildings, with the land they actually occupy, belonging to any benevolent or charitable association and used exclusively for lodge purposes or meeting rooms by such association, together with such additional adjacent land as may be necessary for the convenient use of the buildings for such purposes ; and also the proceeds and profits arising from rents, leases, etc., or rooms in said buildings, whether occupied for lodge and meeting purposes or not, when such rents, proceeds and profits are used for charitable and benevolent purposes. 7 The property of Indians who are not citizens, except lands held by them by purchase. The following personal property and no other shall be exempt from taxation, state and local : 1 Property directly or indirectly owned by the state, however held; by the United States, however held; and property lawfully owned and held by the counties, cities, towns, or school districts, used wholly and exclusively for county, city, town, or public school purposes. 2 The furniture and furnishings of buildings lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the minister of any church or religious body or such ministers' private libraries. 3 The furniture, furnishings, books, and instruments contained in buildings wholly devoted to educational purposes, belonging to and actually and exclusively used by churches, public libraries, incorporated colleges, academies, industrial schools, seminaries, or other incorporated institutions. 4 Personal property, including endowment funds, belonging to Young Men's Christian Associations and other similar religious 94 NEW YORK STATE LIBRARY .associations, orphan or other asylums, reformatories, hospitals, and nunneries which are not conducted for profit, but purely and com- pletely as charities. 5 The furniture and furnishings of buildings and other property belonging to any benevolent or charitable association and used for lodge purposes and meeting rooms by said associations, or when such property or the proceeds of same is used for charitable or benevolent purposes. 6 Wearing apparel, private libraries, kitchen, and other house- hold furniture, not exceeding in value twenty-five dollars, and also growing crops. (North Carolina. Gregory's Supplement to Pell's Revisal,- ipi 3, 3:947-49) NORTH DAKOTA Constitution: art. 11, sec. 176. Laws shall be passed taxing by uniform rule all property according to its true value in money, but the property of the United States and the state, county and muni- cipal corporations, both real and personal, shall be exempt from taxation ; and the legislative assembly shall by a general law exempt from taxation property used exclusively for school, religious, ceme- tery or charitable purposes and personal property to any amount not exceeding in value two hundred dollars for each individual liable to taxation. (North Dakota. Complied Laws, 1913, 1:101) Statutes: sec. 2078. All property described in this section to the extent herein limited shall be exempt from taxation, that is to say: 1 All public schoolhouses, academies, colleges, institutions of learning, with the books and furniture therein, and the grounds attached to such buildings necessary for their proper occupancy, use and enjoyment not to exceed forty acres in area, and not leased, or otherwise used with a view to profits ; also all houses used exclu- sively for public worship and the lots and part of lots upon which such houses are erected. 2 All land used exclusively for burying grounds or cemeteries. 3 All property, whether real or personal, belonging exclusively to the state or to the United States. 4 All buildings belonging to the counties, used in holding courts, for jails, for county officers, with the ground, not exceeding in any county ten acres, on which buildings are erected. 5 All land, houses and other buildings belonging to any county, township or town, used exclusively for the accommodation or sup- port of the poor. PROPERTY EXEMPT FROM TAXATION 95 6 All buildings and contents thereof, belonging to institutions of public charity, including public hospitals under the control of religious or charitable societies, used wholly or in part for public charity, together with the land actually occupied by such institution, not leased or otherwise used with a view to profit ; and all moneys and credit appropriated solely to sustaining and belonging exclu- sively to such institutions; also all dormitories and boarding halls, including the land upon which they are situated, owned and managed by a religious corporation for educational and charitable purposes for the use of students in attendance upon the state educational institutions; provided, that such dormitories and boarding halls be not managed or used for the purpose of making a profit over and above the costs of maintenance and operation. 7 All properties belonging to counties and to municipal corpora- tions that are used for public purposes. 8 Personal property of each individual subject to taxation to the amount of fifty dollars. 9. The personal and real property owned by charitable associa- tions known as posts, lodges, chapters, councils, commanderies, con- sistories, and like organizations and associations not organized for profit, grand or subordinate, and used by them for places of meet- ing, and to conduct their business and ceremonies; provided, how- ever, that such property is used exclusively for such charitable pur- poses, provided, further, ■ all personal and real property owned by any fraternity, sorority or organization of college students. io The real and personal property of any agricultural fair asso- ciation, duly incorporated for the exclusive purpose of holding agri- cultural fairs, and is not conducted for profit to any of its members. Sec. 20J9. Property used exclusively for religious purposes is exempt from taxation as hereinafter provided. All real property, not exceeding one acre in extent, owned by any religious corporation or organization, upon which there is a building used for the religious services of such organization, or upon which there is a dwelling and usual outbuildings, intended and ordinarily used for the residence of the bishop, priest, rector or other minister in charge of such services, shall be deemed to be property used exclusively for religious services, and exempt from taxation, whether such real property consist of one tract or more. All taxes heretofore assessed or levied on any such real property, while the same was so used for religious purposes, are void and of no effect, and must be cancelled. All personal property of any religious corporation or organization 96 NEW YORK STATE LIBRARY used for religious purposes is exempt from taxation. (North Dakota. Complied Laws, 1913, 1:481-82) Sec. 3758. Lands, houses, moneys, debts due the city and prop- erty and assets of every kind and description belonging to the city shall be exempt from taxation. (North Dakota. Compiled Laws, 1913, 1:92?) OHIO Constitution: art. 12, sec. 2. . . . all bonds at present outstanding of the state of Ohio or of any city, village, hamlet, county, or town- ship in this state or which have been issued in behalf of the public schools in Ohio and the means of instruction in connection there- with, which bonds so at present outstanding shall be exempt from taxation; but burying grounds, public schoolhouses, houses used exclusively for public worship, institutions used exclusively for charitable purposes, public property used exclusively for any public purpose, and personal property, to an amount not exceeding in value five hundred dollars, for each individual, may, by general laws, be exempted 'from taxation; but all such laws shall be subject to alter- ation or repeal; and the value of all property, so exempted, shall, from time to time, be ascertained and published as may be directed by law. (Ohio. Constitution issued by Secretary of State 1914, P- 3i) Statutes: sec. 5349. Public schoolhouses and houses used exclu- sively for public worship, the books and furniture therein and the ground attached to such buildings necessary for the proper occupancy, use and enjoyment thereof and not leased or other- wise used with a view to profit, public colleges and academies and all buildings connected therewith, and all lands connected with public institutions of learning, not used with a view to profit, shall be exempt from taxation. This section shall not extend to leasehold estates or real property held under the authority of a college or university of learning in this state, but leaseholds, or other estates or property, real or personal, the rents, issues, profits and income of which is given to a city, village, school district, or subdistrict in this state, exclusively for the use, endowment or support of schools for the free education of youth without charge, shall be exempt from taxation as lortg as such property, or the rents, issues, profits or income thereof is used and exclusively applied for the support of free education by such city, village, district or subdistrict. (Ohio. General Code, 3--I9) PROPERTY EXEMPT FROM TAXATION 97 Sec. 10,093. A company or association incorporated for cemetery purposes may appropriate or otherwise acquire and hold, not ex- ceeding one hundred acres of land ; also, take any gift or ,devise in trust for cemetery purposes, or the income from such gift or devise according to the provisions of such gift or devise, in trust, all of which shall be exempt from execution, from taxation, and from being appropriated to any other public purpose, if used exclusively for burial purposes, and in no wise with a view to profit. (Ohio. General Code, 4:991) Sec. 10,192. Any association organized for the purpose of pre- serving and protecting bodies of deceased persons before burial may purchase, or take by devise or gift, hold, and convey real estate, not exceeding one acre of land, and erect thereon suitable buildings, construct and maintain vaults, and such other appliances as are necessary to carry out its objects. Such property shall be exempt from execution, from taxation, and from being appropriated to any other public purpose, if used exclusively for the purpose herein described. (Ohio. General Code, 4:1019) Sec. 5350. Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation. Sec. 5351. Real or personal property belonging exclusively to the state or United States shall be exempt from taxation. Sec. 5352. Buildings belonging to counties and used for holding courts, and for jails or county offices, with the ground, not exceed- ing ten acres in any county, on which such buildings are erected, shall be exempt from taxation. (Ohio. General Code, 3:22) Sec. 5353. Lands, houses and other buildings belonging to a county, township, city or village, used exclusively for the accommo- dation or support of the poor, or leased to the state or any political subdivision thereof for public purposes, and property belonging to institutions of public charity only, 'shall be exempt from taxation. (Ohio. Lazvs 1913, p. 548) Sec. 535 $ -i- Property, real, personal, and mixed, the net income of which is used solely for the support of institutions used exclu- sively for children's homes for poor children, the real estate on which said institutions are located, and the buildings connected therewith, shall be exempt from taxation. (Ohio. Laws 191 5, p. 170-80) 98 NEW YORK STATE LIBRARY S ec - 5354- Buildings belonging to and used exclusively fo armory purposes by lawfully organized military organizations whicl are fully armed and equipped at their own expense and lawfull; made subject to all calls of the governor for troops in case of war riot, insurrection or invasion, and the land owned and used as site for the armory buildings of such military organizations, not leasei or otherwise used with a view to profit, and moneys and credit appropriated solely to sustain, and belonging exclusively to, sucl organizations, shall be exempt from taxation. Sec. 5355. Fire engines, property and other implements used fo the extinguishment of fires, with the buildings used exclusively for the safe-keeping thereof, and for the meeting of fire com panies, whether belonging to a township, city or village, or to a fin company organized therein, shall be exempt from taxation. Sec. 5356. Market houses, public squares or" other public ground; of a city, village or township, houses or halls used exclusively fo: public purposes or erected by taxation for such purposes, notwith 'standing that parts thereof may be lawfully leased, shall be exemp from taxation. Sec. 5357. Works, machinery, pipelines and fixtures belonging to a city or village and used exclusively for conveying water to it or for heating or lighting it, shall be exempt from taxation. Sec. 5358. Stocks, or certificates of stock, in a corporation o: railroad company, owned by a county, township, city or village, thi money to acquire which was originally raised by taxation upoi such county, township, city or village, shall be exempt from tax ation. Sec. 535p. Funds raised and set apart for the purpose of build ing monuments to the soldiers of this state, and monuments ani monumental buildings, shall be exempt from taxation. Sec. 5360. A resident of this state may deduct a sum, not ex ceeding one hundred dollars, to be exempt from taxation, from th aggregate listed value of his taxable personal property of any kind except dogs, of which he is the actual owner. Sec. 5361. Lands held and used as the place of interment of distinguished deceased person and as the place of a monument memorial to such person, as provided for by the statutes of thi state, together with funds or moneys raised or held for the purpos of maintaining or caring for such monument or memorial, and it place of erection, so long as they are held and used for such pur pose, shall be exempt from taxation or assessment for any purpose PROPERTY EXEMPT FROM TAXATION 99 Sec. 5362. Real estate held or occupied by an association or cor- poration, organized or incorporated under the laws of this state, relative to soldiers memorial associations, monumental building associations, or cemetery associations or corporations, which in the opinion of the trustees, directors or managers thereof, is necessary and proper to carry out the object intended for such association or corporation, shall be exempt from taxation. Sec 5363. Lands in this state on which are situated prehistoric earthworks, or upon which was erected and still stands an historic building which is preserved in commemoration of historic events in the settlement and development of the state, and which are pur- chased by any person, association or company for the purpose of the preservation of such earthworks or historic building and are not held for profit but dedicated to public uses as prehistoric parks or as historic grounds, shall be exempt from taxation. The owners of such prehistoric parks or historic grounds may establish reasonable rules governing access thereto. Sec. 5364. Real' or personal property belonging to an incorpor- ated post of the Grand Army of the Republic, Union Veterans Union, Grand Lodge of Free and Accepted Masons, Grand Lodge of the Independent Order of Odd Fellows, Grand Lodge of the Knights of Pythias, association for the exclusive benefit, use and care of aged, infirm and dependent women, a religious or secret benevolent organization maintaining a lodge system, an incorpo- rated association of ministers of any church, or incorporated asso- ciation of commercial traveling men, an association which is intended to create a fund or is used or intended to be used for the care and maintenance of indigent soldiers of the late war, indigent members of said organizations, and the widows, orphans and bene- ficiaries of the deceased members of such organizations, and not operated with a view to profit or having as their principal object the issuance of insurance certificates of membership, and the interest or income derived therefrom, shall not be taxable, and the trustees of any such organization shall not be required to return or list such property for taxation. Sec. 5365. Moneys, funds or credits belonging to the representa- tive body of Indiana meeting of friends or the religious society known as the German Baptists or Dunkers, 'in this state, which moneys, funds or credits or the income therefrom are exclusively used for the support of the poor 'of such denomination, society or congregation, shall be exempt from taxation. The person or persons IOO NEW YORK STATE LIBRARY having the care and supervision of such moneys, funds or credits, shall not be required to return or list them for taxation. Sec. 5365-1. Every fraternal benefit society organized or licensed under this act is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment. (Ohio. General Code, 3:23-26) OKLAHOMA Constitution: art. 10, sec. 6. All property used for free public libraries, free museums, public cemeteries, property used exclusively for schools, colleges, and all property used exclusively for religious and charitable purposes, and all property of the United States, and of this state, and of counties and of municipalities of this state; household goods of the heads of families, tools, implements, and live stock employed in the support of the family, not exceeding one hundred dollars in value, and all growing crops, shall be exempt from taxation : provided, that all property not herein specified now exempt from taxation under the laws of the territory of Oklahoma, shall be exempt from taxation until otherwise provided by law: and provided further, that there shall be exempt from taxation to all ex-Union and ex-Confederate soldiers, bona fide residents of this state, and to all widowsi of ex-Union and ex-Confederate soldiers, who are heads of families and bona fide residents of this state,, personal property not exceeding two hundred dollars in value. All property owned by the Murrow Indian Orphan Home, located in Coal county, and all property owned by the Whittaker Orphan Home, located in Mayes county, so long as the same shall be used exclusively as free homes or schools for orphan children, and for poor and indigent persons, and all fraternal orphan homes, and other orphan homes, together with all their charitable funds, shall be exempt from taxation, and such property as may be exempt by reason of treaty stipulations, existing between the Indians and the United States government, or by federal laws, during the force and effect of such treaties or federal laws. The legislature may authorize any incorporated city or town, by a majority vote of its electors voting thereon, to exempt manufacturing establishments and public utilities from municipal taxation, for a period not exceeding five years, as an inducement to their location. (Oklahoma. Revised Laws, ipio, 1:155-56) Statutes: sec. 3577. By reason of the fact that the companies (cot- ton ginners' insurance companies) herein provided for are strictly PROPERTY EXEMPT FROM TAXATION IOI mutual in their nature, and are not organized for profit but for trade purposes, as provided for in section 3 of article XIX of the constitution of the state of Oklahoma, such companies are hereby declared exempt from all taxation. {Oklahoma. Revised Laws, 1910, 1:917) Sec. 3682. Any water users association which is organized in conformity with the requirements of the United States under the reclamation act of June 17, 1902, and which, under its articles of incorporation is authorized to furnish water only to its stockholders, shall be exempt from the payment of any incorporation tax, and from the payment of any annual franchise tax, but shall be required .to pay, as preliminary to its incorporation, only a fee of ten dollars for the filing and recording of its articles of incorporation and the issuance of certificate of incorporation. {Oklahoma. Revised Laws, 1910, p. 952) Sec. 7303. The following property shall be exempt from taxa- tion: First. All property used for free public libraries, free museums, public cemeteries. Second. All property and mortgages on same used exclusively for religious or charitable purposes. Third. All property of the United States, and of this state, and of counties and municipalities of this state. Fourth. Household goods of the heads of families, tools, imple- ments and live stock employed in the support of the family, not exceeding one hundred dollars in value, and all growing crops. Fifth. Personal property of all ex-Union and ex-Confederate soldiers, and of all widows of ex-Union and ex-Confederate soldiers, who are heads of families and residents of this state, two hundred dollars in value. Sixth. All property owned by Murrow Orphan Home, in Coal county, and all property owned by the Oklahoma State Home, located in Mayes county, so long as the same shall be used exclu- sively as free homes for children, and for poor and indigent per- sons. Seventh. All fraternal orphan ho'mes, and other orphan homes, together with all charitable funds. Eighth. Such property as may be exempt by reason of treaty stipulations, existing between the Indian and the United States government, or by federal laws, during the force and effect of such treaties or federal laws. Ninth. The engines and equipment of fire companies. 102 NEW YORK STATE LIBRARY Tenth. All property, both real and personal, of scientific, edu- cational and benevolent institutions, colleges or societies, devoted solely to the appropriate objects of these institutions. Eleventh. The books, papers, furniture, scientific or other appa- ratus pertaining to the above institutions, and used solely for the purpose above contemplated (and like property of students in any such institutions used for the purpose of their education) . Twelfth. All breaking and wells on lands upon which final proof has not been made. Thirteenth. Family portraits. Fourteenth. All food and fuel provided in kind for the use of the family not to exceed provisions for one year's time, and all grain and forage necessary to maintain for one year the live stock used in supporting the family : provided, that no person from whom pay is received or expected for board shall be considered a member of the family within the intent and meaning of this chapter. . Fifteenth. All pensions from the United States or from any of the states until paid into the hands of the pensioners. Sixteenth. Polls of all active members, in good standing, not to exceed thirty in number, of any regularly organized fire company in cities and towns of more than one thousand inhabitants, and not exceeding fifteen in towns and villages of less than one thousand inhabitants : provided, that such fire company actually and in good faith, possesses at least five hundred dollars worth of apparatus, to be determined by the assessor. ■ Seventeenth. The shares issued by a building and loan associa- tion and loaning its funds to members within this state, and the notes and mortgages of building and loan associations doing busi- ness in this state under the laws of this state and which are given by the members of such association upon real estate located in the state and which real estate is subject to taxation under the laws of the state. (Oklahoma, Revised Laws, 1910, 2:1974-75) Sec. 1. That it shall be lawful for any indigent or disabled ex- Confederate or ex-Union soldier or sailor, or widow of same, resid- ing in this state, to engage in what is commonly know as hawking and peddling, to give illustrated lectures and magic lantern expo- sitions and such other like entertainments, without paying either state, county, city or town license or tax for the privilege of so doing. (Oklahoma, Session Laws, ipio-11, ch. 101, p. 217) Sec. 1. That as an inducement to promote and encourage the development and operation in the state of Oklahoma, of the use of PROPERTY EXEMPT FROM TAXATION IO3 the waters known as "underflow water," any person, firm, co- partnership or corporation, who shall, after the date of the approval of this act by the governor of the state of Oklahoma, by actual test in any of the streams within and of said state, prove to the satisfaction of the state board of agriculture, by actual test in any such stream, that he, she, they or it can control and bring to the earth's surface said underflow water in sufficient volume for practical use for irrigation or domestic uses, shall be exempt from taxation for the period of five years from such test, as to any and all personal property owned or used by him in such development and operation ; said state board of agriculture to furnish, after such test, to such person, firm, copartnership or corporation, a certificate of such successful test to be recorded in the office of the county clerk of such county or counties in which said development and operation is carried on; provided, any foreign corporation may avail itself of the provisions of this act by domesticating under the laws of the state of Oklahoma, and in which domesticating or char- tering by a state corporation no charter taxation fee shall be charged or collected, such corporation, however, shall pay the fees due the secretary of state for issuing the charter and certificate to do busi- ness in Oklahoma. Sec. 2. Any incorporated city or town in the state of Oklahoma, may by ordinance duly enacted for that purpose, exempt from municipal taxation for the period of five years, the personal prop- erty mentioned in section one of this act, to encourage and induce the development and operation of gravity underflow water plants for the purpose of furnishing pure water for use in and by any such city or town, and the persons and concerns doing business or residing therein; the five years mentioned in this section to date from the time such water is delivered to such city or town to the acceptance of the contracting committee thereof as may be provided in the aforesaid ordinance. (Oklahoma, Session Laws, ipio-ir, ch. 108, p. 237-38) Sec. 1. All libraries and office equipment of ministers of the Gospel actively engaged in ministerial work in the state of Okla- homa, where said libraries and office equipment are being used by ministers in their ministerial work, shall be deemed to be used exclusively for religious purposes and are declared to be within the meaning of the term " religious purposes " as used in section 6, article 10 of the constitution of the state of Oklahoma. (Oklahoma, Session Laws, 1915, ch. 142, p. 188) 104 NEW YORK STATE LIBRARY Sec. i. All property, both real and personal, used exclusively for the manufacture of cotton, by carding, splinting, or weaving in cloth, or other manufactured product, and all moneys invested or loaned and used in or for the operation or carrying on of such business, is hereby exempted from taxation by the state of Okla-, homa, or any taxing authority therein, for a period of ten years from and after the passage and approval of this act. (Oklahoma, Session Laws, 1915, ch. 195, p. 324) OREGON Constitution: art. p, sec. 1. The legislative assembly shall provide by law for uniform and equal rate of assessment and taxation; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious, or chari- table purposes, as may be specially exempted by law. (Oregon. Lord's Oregon Laws, 1:114) Statutes: sec. 3554. The following property shall be exempt from taxation : 1 All property, real and personal, of the United States and this state, except land belonging to this state held under a contract for the purchase thereof. 2 All public or corporate property of the several counties, cities, villages, towns and school districts in this state used or intended for corporate purposes, except lands belonging to such public corpor- ations held under a contract for the purchase thereof. 3 The personal property of all literary, benevolent, charitable and scientific institutions incorporated within this state, and such real estate belonging to such institutions as shall be actually occupied for the purposes for which they were incorporated. 4 All houses of public worship, and the lots on which they are situated, and the pews or slips and furniture therein, and all burial grounds, tombs, and rights of burial; all lands and the buildings thereon, not exceeding thirty acres, held by any crematory associa- ciation incorporated under the laws of this state, used for the sole purpose of a crematory and burial place to incinerate remains ; but any part of any building, being a house of public worship, which shall be kept or used as a store or shop, or for any other purpose, except for public worship or for schools, shall be taxed upon the cash valuation thereof, the same as personal property, to the owner or occupant, or to either, and the taxes shall be collected thereon in the same manner as taxes on personal property. PROPERTY EXEMPT FROM TAXATION 105 5 All public libraries, and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon which such library is situated. 6 The property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritance, and situate on an Indian reservation; provided, however, that the lands owned or held by Indians in severalty upon any Indian reser- vation, and the personal property of such Indians upon such reser- vation, shall be exempt from taxation when so provided by any law of the United States, and not otherwise. 7 The personal property of all persons who, by reason of in- firmity, age or poverty, may in the opinion of the assessor, be unable to contribute towards the public charges. 8 All household furniture, domestic fixtures, household goods and effects actually in use as such in homes and dwellings ; also all wearing apparel, watches, jewelry and similar personal effects actually in use. (Oregon. General Laws 191 3, ch. 4, p. 15-16) S ec - 3773- The uniforms, arms, equipments, and horses used in the service by each officer and soldier of the Oregon National Guard shall be exempt from all suits, distresses, execution or sales for debts or for the payment of taxes. (Oregon. Lord's Oregon Laws, 2:1495-96) Sec. 3555. All lands within the boundary of any county road, and all dedicated streets and alleys in any incorporated or unincorpor- ated city or town, or town plat, within this state, shall be exempt from assessment and taxation while used for such purposes. ( Ore- gon. .Lord's Oregon Laws, 2:1413) PENNSYLVANIA Constitution: art. 9, sec. 1. All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws ; but the general assembly may, by general laws, exempt from taxation public property used for public purposes, actual places of religious worship, places of burial not used or held for private or corporate profit, and institutions of purely public charity. (Penn- sylvania, Pur don's Digest, 1:191) Statutes: sec. 1. Be it enacted, &c, That all churches, meeting- houses, or other regular places of stated worship, with the grounds thereto annexed, necessary for the occupancy and enjoyment of the 106 NEW YORK STATE LIBRARY same; all burial grounds not used or held for private or corporate profit; all hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence or charity, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by public or private charity; and all schoolhouses belonging to any county, borough, or school district, with the ground thereto annexed and necessary for the occupancy and enjoyment of the same; and all courthouses, jails, and poorhouses, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same : be and the same are hereby exempted from all and every county, city, borough, bounty, road, school and poor tax : provided, that all land not necessary for the convenient occupancy and enjoy- ment of the building thereon erected, or hereafter to be erected, shall be liable, and shall pay all local or municipal taxes of the district wherein located. This shall not be taken to include any county tax : provided, however, that the words " enjoyment " and " occupancy," as used in this act, shall be construed to include only the land necessary for the convenient use of the building or build- ings erected or hereafter to be erected thereon, occupied and used for the purposes above described; except where exempted by law, for State purposes : and it is provided, that all property, real and personal, in actual use and occupation for the purposes aforesaid, shall be subject to taxation, unless the person or persons, associa- tions or corporations, so using and occupying the same, shall be seized of the legal or equitable title in the realty, and possessor of the personal property absolutely. (Pennsylvania, Laws iqii, p. 8pp) 249. Whenever any lot or lots, or the right of sepulture therein, shall be granted to any person or family by any incorporated ceme- tery company, or church, or religious congregation, within any common inclosure made by such company, church, or congregation, as and for the purpose of the perpetual burial of the dead, every and all lots so disposed of or used for burial shall hereafter be free and .exempt from all taxation, so long as the same shall be used or held only for the purpose of sepulture. ■ 250. All lands enclosed as burial grounds and cemeteries, and used for the interment of the dead, and for no other purpose, together with the buildings and improvements thereon, owned by churches, corporations or associations, shall hereafter be exempt from all taxation for municipal or county purposes of the city of Philadelphia. PROPERTY EXEMPT FROM TAXATION 107 251- All such pieces or parcels of land not exceeding two acres in any one township, ward of city or borough, within the limits of this state, as have been or shall hereafter be selected and acquired by the United States, for the purpose of erecting post offices, custom houses or other structures, exclusively owned by the general government and used for its purposes, when so acquired, shall forever be exempt from all taxes and assessments, so long as the same shall remain the property of the United States, and no longer. 256. When any building in any borough or township in this commonwealth shall be owned and occupied by a free, nonsectarian, public library, such building and the land on which it stands, and that which is immediately and necessarily appurtenant thereto, shall from and after the passage of this act, be exempt from all county, borough, school, bounty, poor and road taxes, notwithstanding the fact that some portion or portions of said building, or ground appurtenant, may be yielding rentals to the corporation or associa- tion managing said library: provided, that the net receipts of said corporation or association from rentals shall be insufficient to main- tain such library, and the same are necessarily supplemented by gifts, charity, tax levies or appropriations. 257. Any gifts, endowments or funds of such free, nonsectarian, public library, which are invested in interest-bearing securities, the income from which shall be solely used for the purchase of books or the maintenance of such public library, shall be exempt from any state tax on money at interest. 258. From and after the passage of this act, the real estate of this commonwealth shall be exempt from taxation for state pur- poses : provided, that this section shall not be construed to relieve the said real estate from the payment of any taxes, due the com- monwealth, at the date of the passage of this act. 259. All laws, or parts of laws, now in force in this common- wealth, under and by virtue of which taxes for state purposes are levied and assessed upon horses, mares, geldings, mules and cattle, shall be and they are hereby repealed, so far as they give authority to impose state taxes on the same. Provided, that this section shall not take effect until the next meeting of the board of revenue com- missioners of this commonwealth. 260. The scrip, bonds and certificates of indebtedness of any county in. this commonwealth, owned by any public corporation within such county, and the income from which is by law appro- priated exclusively to the support of the poor and the maintenance 108 NEW YORK STATE LIBRARY of the public roads of such county, be and the same are hereby exempted from taxation for state purposes. 261. Whereas, Mutual savings fund, loan and building associa- tion have been heretofore declared by law to be, " meritorious and deserving the care of the state," because of the inducements they offer to the people to form habits of economy and to become real estate owners, " thereby enriching and strengthening the common- wealth " : and whereas, Being copartnerships on the mutual bene- ficial plan, their profits are made from amongst their own members and not from the outside public : and whereas, Such associations are therefore not proper subjects for taxation: therefore, 262. Mutual loan and building associations shall be exempt from the provisions of each and every law imposing taxes for state purposes on their capital stock or mortgages, and other securities for moneys loaned to their own members, but the real estate owned by said association shall be subject to the same rates of taxation as the real estate of other corporations and persons : provided, how- ever, that the right of the commonwealth to collect taxes already accrued is hereby reserved. {Pennsylvania, Purdon's Digest. 4^58-6) 36. The trustees, owner or owners of any literary or charitable institution now incorporated, erected, endowed or established, or that may hereafter be incorporated, erected, endowed or established, by virtue of any law of this commonwealth, be and they are hereby authorized and empowered to secure, by purchase, lease, bequest or otherwise, and to hold, enjoy and use. lands and buildings not exceeding in value thirty-five thousand dollars, and to sell, lease or otherwise dispose of the same; and the lands and buildings thus secured and held shall be exempted from all and every county, road, city, borough, poor and school tax: provided, that these institutions be designated and employed as soldiers' orphan schools : and provided also, that the state shall never be asked or expected to pay any portion of the cost of said buildings and grounds. (Penn- sylvania, Purdon's Digest, 1:596-9?) 31. Hereafter all bequests and devices in trust, for the pur- pose of applying the entire interest or income thereof to the care and preservation of the family burial lot or lots of the donor, in good order and repair perpetually, shall be exempt from liability for collateral inheritance tax. (Pennsylvania, Purdon's Digest, 1:610) PROPERTY EXEMPT FROM TAXATION IOI) 264. And that said bonds and mortgages (of state normal schools) shall be and hereby are exempt from all taxes. {Penn- sylvania, Pur don's Digest, 1:687) RHODE ISLAND Constitution: No constitutional exemption clause. Statutes: sec. 2. The following property shall be exempt from taxation : Property belonging to the state ; lands ceded or belonging to the United States; the bonds and other securities issued and exempted from taxation by the government of the United States, or of this state; real estate, used exclusively for military purposes, owned by chartered or incorporated organizations approved by the adjutant general, and composed of members of the national guard, the naval militia or the independent chartered military organizations ; buildings for free public schools; buildings for religious worship and the land upon which they stand and immediately surrounding the same, to an extent not exceeding one acre, so far as said build- ings and land are occupied and used exclusively for religious or educational purposes ; the buildings and personal estate owned by any corporation used for a school, academy or seminary of learning, and of any incorporated public charitable institution, and the land upon which said buildings stand and immediately surrounding the same to an extent not exceeding one acre, so far as the same is used exclusively for educational purposes, but no property or estate whatever shall hereafter be exempt from taxation in any case where, any part of the income or profits thereof or of the business carried on thereon is divided among its owners or stockholders ; the estates, persons, and families of the president and professors for the time being of Brown University for not more than ten thousand dollars for each such officer, his estate, person, and family included ; prop- erty especially exempt by charter unless such exemption shall have been waived in whole or in part ; lots of land used exclusively for burial grounds ; the property, real and personal, held for or by any incorporated library, society, or any free public library, or any free public library society, so far as said property shall be held exclu- sively for library purposes, or for the aid or support of the aged poor, or for the aid or support of poor friendless children, or for the aid or support of the poor generally ; or for a hospital for the sick or disabled; and any fund given or held for the purpose of public education; almshouses and the land and buildings used in connection therewith; the real estate and personal property of any incorporated volunteer fire-engine company in active service; the 110 NEW YORK STATE LIBRARY estate of any person who in the judgment of the assessors is unable from infirmity or poverty to pay the tax; the household furniture and family stores of a housekeeper in the whole, including beds and bedding, not exceeding in value the sum of three hundred dollars; the bibles, school books, and other books in use in the family, not exceeding in value the sum of three hundred dollars." (Rhode Island. Acts and Resolves, 1912, p. 26-28) Sec. 39. The town council of any town or the city council of any city may grant to any person or corporation the right to lay water pipes in any of the public highways of such town or city for supplying the inhabitants of such town or city with water, and may consent to the erection, construction and the right to maintain a reservoir or reservoirs within said town or city, for such time and upon such terms and conditions as they may deem proper including therein the power and authority to exempt such pipes and reservoirs and the land and works connected therewith from taxation. (Rhode Island, General Laws igop, p. 237) Sec. 6. The property of any honorably discharged Union soldier or sailor of the War of the Rebellion, or the widow remaining un- married of such soldier or sailor, shall be exempt from taxation to the amount of one thousand dollars; unless said soldier, sailor, or widow thereof shall voluntarily make waiver of said exemption at the time of assessment, or shall be possessed of property of the value of five thousand dollars; or the wife of said soldier or sailor shall be possessed of property to the value of five thousand dollars. Sec. J. The property of the wife of any honorably discharged Union soldier or sailor of the War of the Rebellion shall be exempt from taxation to the amount of one thousand dollars; unless said wife shall voluntarily make waiver of said exemption at the time of assessment, or shall be possessed of property to the value of five thousand dollars, or said soldier or sailor shall ,be possessed of property to the value of five thousand dollars. (Rhode Island, General Laws ipop, p. 244) Sec. 4. The electors of any town or city qualified to vote on a proposition to impose a tax, when legally assembled, may vote to exempt, or may authorize the town or city council of such town or city, for a period of not exceeding one year, and for a period not exceeding two years in towns or cities where elections are held biennially, to exempt from taxation for a period not exceeding ten years, such manufacturing property as may hereafter be located in said town or city in consequence of such exemption, and the land on PROPERTY EXEMPT FROM TAXATION III which such property is located. (Rhode Island. Acts and Resolves, ipi6 p. 137-38) Sec. 1. The city council of the city of Cranston is hereby author- ized and empowered, at any time hereafter up to the day of the next general election in November, A. D. 1916, to exempt from taxation for a period not exceeding ten years, such manufacturing property as may hereafter be located in said city in consequence of such exemption, and the land on which such property is located. (Rhode Island. Acts and Resolves, 1916, p. 220-21) SOUTH CAROLINA Constitution: art. 9, sec. 1. The general assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property, real, personal, and possessory, except mines and mining claims, the proceeds of which alone shall be taxed ; and also excepting such property as may be exempted by law for municipal, educational, literary, scientific, religious, or charitable purposes. Sec. 5. It shall be the duty of the general assembly to enact laws for the exemption from taxation of all public schools, colleges, and institutions of learning, all charitable institutions in the nature of asylums for the infirm, deaf and dumb, blind, idiotic and in- digent persons, all public libraries, churches, and burying grounds ; but property of associations and societies, although connected with charitable objects, shall not be exempt from state, county or muni- cipal taxation : provided, that this exemption shall not extend beyond the buildings and premises actually occupied by such schools, col- leges, institutions of learning, asylums, libraries, churches, and burial grounds, although connected with charitable objects. (South Carolina, Code of Laws, 2:701) Statutes: sec. 294. The following property shall be exempt from taxation, to wit: 1st. All public schools and the grounds actually occupied by them, not exceeding in any case three acres. 2d. All houses used exclusively for public worship, the books and furniture therein, and the ground actually occupied by them, not exceeding in any case two acres, and the parsonage and lot on which it is situate, so long as no income is derived therefrom. 3d. All incorporated public colleges, academies and institutions of learning, with the funds provided for their support, and the grounds and the buildings actually occupied by them and not used 112 NEW YORK STATE LIBRARY with a view to pecuniary profit; but this provision shall not extend to leasehold estates held by others under the authority of any col- lege or other institution of learning. 4th. All real and personal property the rents, issues, incomes and profits of which have been or shall be given to any city, town, village, school district or sub-district in this state exclusively for the endow- ment of support of public schools therein, so long as such property or the rents, issues, incomes or profits thereof shall be used or applied exclusively for the support of free education in said schools by such city, town, village, district or sub-district. 5th. All graveyards or cemeteries, except such as are held with a view to profit or speculation in the sale thereof. 6th. All property owned exclusively by the United States or this state. 7th. All buildings owned by counties and used exclusively as court- houses, jails or public offices, with the grounds on which such build- ings are or may be erected, not exceeding ten acres in any county. 8th. All lands, houses, fixtures and property owned by any county or city and used exclusively for the support of the poor. 9th. All property belonging to institutions of purely public charity and used exclusively for the maintenance and support of such institutions. 10th. All fire engines and other implements used in the extinguish- ment of fires, with the buildings and grounds used exclusively for the keeping and preservation thereof, when owned by any city, town or village, or any fire company organized therein. nth. All public squares or grounds and market houses owned by any city, village or town, and used exclusively for public purposes, and not for revenue. 1 2th. All city, town and village halls owned and used exclusively for public purposes, and not for revenue, by any city, town or village. 13th. All waterworks to supply water for the use of a town or city, the machinery and fixtures connected therewith, and the grounds occupied thereby, when.owned by any city or town. 14th. All bonds and stocks of this state. All municipal bonds in this state which, by the terms of the act under which they are or may be issued, are, or may be, exempted from taxation. 15th. All bonds and stocks of the United States which are not authorized by the laws of the United States to be taxed under state authority. PROPERTY EXEMPT FROM TAXATION II3 16th. All rents accruing from real estate which shall not become due within two months after the first day of January of the year in which taxes are to be assessed thereon. 17th. All of any annuity not payable on or before August first of the year for which taxes are to be assessed thereon. 18th. All pensions payable to any person by the United States, or any state of the United States. 19th. All shares of the capital stock of any company or corpor- ation which is required to list its capital and property for taxation in this state. 20th. All the wearing apparel of the person required to make return, and his family. 21st. Articles actually provided for the present subsistence of the person or his family, to the value of one hundred dollars. 22d. Fair grounds of agricultural and mechanical societies, when not used for purposes of profit. 23d. All houses, together with the grounds occupied by them, not exceeding in any case three acres, together with books, furniture and appurtenances therein, belonging to any Young Men's Christian Association in this state and used by them for the purposes of or in support of such association, are exempt from taxation for state, county, school, municipal and special taxes : provided, that the exemption herein provided for shall not apply to such portions of the building as may be rented for other purposes. 24th. All bonds hereafter issued or sold, or to be hereafter issued or sold, by the trustees of any school district, or school districts, pursuant to the vote of the majority of the qualified voters of such school district, or school districts, voting at an election heretofore or hereafter held for the erection of buildings, for equipment, for maintaining public schools in such district or districts, or for paying indebtedness of such district or districts, shall be exempt from all taxation for state, county, municipal or school purposes. (South Carolina, Code of Laws 1912, 1:110-1 1) Sec. 2047. Provided, that no city, town or village within this state shall collect any occupation license or tax from any person or persons engaged in the business of buying or selling cotton in bales or cotton seed in any such city, town or village. Nothing herein contained shall apply to cities of more than 50,000 population. This act shall not apply to the counties of Sumpter, Clarendon, Orangeburg or Greenville. Sec. 2948. Cities of over forty thousand (40,000) inhabitants be, and they are hereby, authorized to require the payment of such 114 NEW YORK STATE LIBRARY sum or sums of money, not exceeding twenty-five hundred (2500) dollars, for license or licenses, as in their judgment be just and wise, by any person or persons or corporations engaged, or intended to engage, in any calling, business or profession, in whole or in part, within the limits of said cities, except those engaged in the calling or profession of teachers and ministers of the Gospel: provided, that whenever the amount of the license shall in any case exceed one thousand ($1000) dollars, the concurrence of two-thirds of the whole council and the mayor shall be necessary in the passage of any ordinance requiring the same. Sec. 2949. All soldiers and sailors of the Confederate States, who enlisted from this state and who were honorably discharged from such service, shall hereafter be exempt from the charge of any license for the carrying on of any business or profession within this state, or any city, town or village therein: provided, that such soldier and sailor shall file with the clerk of the court of the county in which he resides, the proper evidence of his service in the Con- federate War: provided, further, that no partnership shall exist in any such business, or profession, with any person not a bona fide soldier or sailor of the said Confederate States : provided, further, that nothing herein contained shall be so construed as to allow any soldier or sailor to buy seed cotton and unpack lint cotton without a license as is now provided by law: provided, however, that in cities of over ten thousand inhabitants, Confederate veterans shall file with the clerk of court an indorsement by their local camp, and such exemptions shall be limited to one place and one class of business. (South Carolina, Code! of Laws 1912, 1:805) Sec. 372. The provisions of this article (corporations which make annual reports and pay annual license fees) shall not apply to insurance, fraternal, beneficial or mutual protection associations or companies. (South Carolina, Code of Lazvs 1012, 1:135) SOUTH DAKOTA Constitution: art. 11, sec. 5. The property of the United States and of the state, county and municipal corporations, both real and personal shall be exempt from taxation. Sec. 6. The legislature shall, by general law, exempt from taxa- tion, property used exclusively for agricultural and horticultural societies, for school, religious, cemetery and charitable purposes, and personal property to any amount not exceeding in value two hundred dollars for each individual liable to taxation. (South Dakota, Session Laws 1915, p. 63-64) PROPERTY EXEMPT FROM TAXATION 1 1 5 Statutes: sec. 2056. All property described in this section to the extent herein limited shall be exempt from taxation, that is to say : First. The grounds, buildings and all property belonging to or used exclusively by agricultural and horticultural societies. Second. All property, both real and personal, belonging to any- educational institution in this state, and all property used exclusively by and for the support of such school and scientific institution. Third. All property belonging to any charitable, benevolent or religious society, or used exclusively for charitable, benevolent or religious purposes. Fourth. One lot in a cemetery for family use. Fifth. The personal property of each individual liable to assess- ment and taxation under the provisions of this chapter of which such individual is the actual and bona fide owner, to the amount of not exceeding twenty-five dollars in value in household furniture and provisions ; provided, that each person shall list all his per- sonal property for taxation, and the county auditor shall deduct, after county equalization, the amount of the exemption authorized by this section from the total amount of his assessment, and levy taxes upon the remainder. {South Dakota, Compiled Laivs ipio, i:495). TENNESSEE Constitution: art. 2, sec. 28. All property real, personal or mixed, shall be taxed, but the legislature may except such as may be held by the state, by counties, cities or towns, and used exclusively for public or corporation purposes, and such as may be held and used for purposes purely religious, charitable, scientific, literary or educa- tional, and shall except one thousand dollars' worth of personal property in the hands of each taxpayer, and the direct product of the soil in the hands of the producer, and his immediate vendee. {Tennessee, Code Annotated 1896, p. 5p) Statutes: art. 2, sec. 686. Every male inhabitant over the age of twenty-one and under fifty years, except persons who are deaf, dumb, blind, or incapable of labor, shall pay a poll tax for school purposes, and no others. Sec. 687. Any person incapable of labor, wishing to have him- self declared exempt from the poll tax, shall apply to the county court by petition, stating the ground of his claim thereto; and if the court, upon hearing the petition and the testimony produced before them, be of opinion that the petitioner is incapable of labor, they shall declare him to be so, of record; and a production of a Il6 NEW YORK STATE LIBRARY copy of the same, duly authenticated, to the collector, shall be his autnority for omitting to collect the poll tax from such person. {Tennessee, Code Annotated 1896, p. 254.) Sec. 689. The property herein enumerated, and none other, shall be exempt from taxation: 1 All property of the United States, all property of the state of Tennessee, of any county of said state, or of any incorporated city, town, or taxing district in the state that is used exclusively for public or municipal corporation purposes. 2 All property belonging to any religious, charitable, scientific, or educational institutions, when used exclusively for the purpose for which said institution was created, or is unimproved and yields no income. All property belonging to such institution used in secular business and competing with a like business that pays taxes to the state shall be taxed on its whole or partial value in proportion as the same may be used in competition with secular business. 3 All cemeteries, places of burial used as such, and monuments of the dead. 4 All roads, streets, alleys, and promenades, where condemned, dedicated, or thrown open for public travel or use free of charge. 5 All growing crops, of whatever nature or kind, the- direct product of the soil of this state, in the hands of the producer or his immediate vendee, and manufactured articles from the produce of this state in the hands of the manufacturer. 6 Personal property of the value of one thousand dollars in the hands of each resident taxpayer ; provided, that any conveyance of personal property, including money, bank stock, notes, choses in action, accounts, or other evidence of indebtedness in trust or other- wise to any minor by the parent or parents thereof, shall be pre- sumed to have been made for the purpose of avoiding the payment of taxes thereon, if it appear that such conveyance affects enough personal property which added to the amount of personal property remaining in the hands of such parent or parents will exceed in the aggregate the amount heretofore set out as exempt from taxation, and it shall be the duty of the assessor to list all such property, as the property of the person making such conveyance, or creating such trust ; provided, that the maker or makers of the trust instru- ment or conveyance or delivery of such property may appear before the county board of equalizers, and by proof establish the bona fides of such trust or conveyance. Sec. 1. All persons living within the state of Tennessee who are totally blind and who are exempted from paying county privileges PROPERTY EXEMPT FROM TAXATION l\J and license taxes by the county courts of the counties in which such persons reside and do business shall be, and the same are hereby, relieved from all license and privilege taxes due the state of Ten- nesee for such business as said persons shall be engaged in, except liquor dealers' tax, for and during the time for which said persons shall have been relieved of such taxes by the county courts of said counties. {Tennessee, Supplement to Code 1903, p. -71-/4) Sec. 1. That leasehold estates and improvements thereon shall be exempt from taxation in the hands of the lessee, holding under incorporated institutions of learning in this state, when the rents therefor are used by said institutions purely for educational pur- poses, where the fee in the same is exempt from taxation to said institutions of learning by charter granted by the state of Tennessee. (Tennessee, Acts 1909, p. 53) TEXAS Constitution: art 8, sec. 1. Two hundred and fifty dollars worth of household and kitchen furniture, belonging to each family in this state, shall be exempt from taxation. Sec. 2. All occupation taxes shall be equal and uniform upon the same class of subjects within the limits of the authority levying the tax; but the legislature may, by general laws, exempt from taxa- tion public property used for public purposes; actual places of religious worship ; places of burial not held for private or corporate profit ; all buildings used exclusively and owned by persons or asso- ciations of persons for school purposes and the necessary furniture of all schools; also the endowment funds of such institutions of learning and religion not used with a view to profit; and when the same are invested in bonds or mortgages, or in land or other prop- erty which has been and shall hereafter be bought in by such insti- tutions under foreclosure sales made to satisfy or protect such bonds or mortgages, that such exemption of such land and property shall continue only for two years after the purchase of the same at such sale by such- institutions and no longer, and institutions of purely public charity ; and all laws exempting property from taxation other than the property above mentioned shall be null and void. {Texas, Statutes 191 4, 1:52) Statutes: art. 7507. The following property shall he exempt from taxation, to wit : 1 Public schoolhouses and houses used exclusively for public worship, the books and furniture therein and the grounds attached to such buildings necessary for the proper occupancy, use and Il8 NEW YORK STATE LIBRARY enjoyment of the same, and not leased or otherwise used with a view to profit. All public colleges, public academies, all buildings connected with the same, and alL the lands immediately connected with public institutions of learning, and all endowment funds of institutions of learning and religion not used with a view to profit, and when the same are invested in bonds or mortgages, or in land or other property which has been, or shall hereafter be, bought in by such institutions under foreclosure sales made to satisfy or pro tect such bonds or mortgages; provided, that such exemption of such land and property shall continue only for two years after the purchase of the same at such sale by such institutions and no longer ; and all buildings used exclusively and owned by persons or associa- tions of persons for school purposes. This provision shall not extend to leasehold estate of real property held under authority of any college or university of learning. i a. That, Young Men's Christian Association buildings, and Young Women's Christian Association buildings, used exclusively for the purpose of furthering religious work, and acting under the approval and cooperation of the state and international Young Men's Christian Association committees and the Young Women's Christian Association committees, the books and furniture con- tained in such buildings, and the grounds attached thereto neces- sary for the proper occupancy of such buildings, use and enjoyment of the same, and not leased or otherwise used with a view to profit other than for the purpose of maintaining the buildings and associa- tion, and all endowment funds of the above mentioned religious institutions, not used with a view to profit, but for the purpose of maintaining the association and buildings in doing religious work, shall be exempt from taxation. 2 All lands used exclusively for graveyards or grounds for bury- ing the dead, except such as are held by any person, company or corporation with a view to profit, or for the purpose of speculating in the sale thereof. 3 All property, whether real or personal, belonging exclusively to this state, or any political subdivision thereof, or the United States, except that in each county in this state, where the state of Texas has heretofore or may hereafter acquire and own land for the purpose of establishing thereon state farms and employing thereon convict labor on state account, it shall be the duty of the penitentiary board or board of penitentiary commissioners, or other officers of the penitentiary having the managing of same, to render said land for taxes to the tax assessor of said county; PROPERTY EXEMPT FROM TAXATION I ID. and the taxes on same shall be assessed and collected in the manner required by law for the assessment and collection of other taxes; provided, that said taxes shall be assessed and collected for county purposes only; and said county taxes shall be paid annually out of the revenue derived from such state farms respectively, by the officer or officers having the management thereof, and same shall be charged to the expense account of operating such farm; and no debt shall be created against the general revenue of the state in case of the failure to pay said taxes out of the revenues of any such farm ; and provided, further, that in arriving at the amount to be paid in taxes to the counties the value of the land only shall be considered and not the value of the buildings and other improve- ments owned by the state and situated on said land. 4 All buildings belonging to counties for holding courts, for jails, or for county officers, with the land belonging to and on which such buildings are erected. 5 All lands, houses and other buildings belonging to any county, precinct or town, used exclusively for the support or accommodation of the poor. 6 All buildings belonging to institutions of purely public charity, together with the lands belonging to and occupied by such insti- tutions not leased or otherwise used with a view to profits, unless such rents and profits and all moneys and credits are appropriated by such institutions solely to sustain such institutions and for the benefit of the sick and disabled members and their families and the burial of the same, or for the maintenance of persons when unable to provide for themselves, whether such persons are members of such institutions or not. An institution of purely public charity under this act is one which dispenses its aid to its members and others in sickness or distress, or at death, without regard to poverty or riches of the recipient, also when the funds, property and assets of such institutions are placed and bound by its laws to relieve, aid and administer in any way to the relief of its members when in want, sickness and distress, and provides homes for its helpless and dependent members and to educate and maintain the orphans of its deceased members or other persons. 7 All fire engines and other implements owned by towns and cities used for the extinguishment of fires, with the buildings used exclu- sively for the safe-keeping thereof. 8 All market houses, public squares, or other public grounds, town or precinct houses or halls used exclusively for public pur- 120 NEW YORK STATE LIBRARY poses, and all works, machinery or fixtures belonging to any town used for conveying water to such town. 9 All public libraries and personal property belonging to the same. 10 All household and kitchen furniture not exceeding at their true and full value two hundred and fifty dollars to each family, in which may be included one sewing machine. ii All annual pensions granted by the state, or United States. (Texas, Statutes 1914, 4:4673-74) Art. 4856. Every fraternal benefit society organized or licensed under this act is hereby declared to be a charitable and benevolent institution, and all of its funds and property shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment, when same is used for other than lodge purposes. (Texas, Statutes 191 4, 3:3234) UTAH Constitution: art. 13, sec. 3. The legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the state, according to its value in money, and shall pre- scribe by general law such regulations as shall secure a just valua- tion for taxation of all property, so that every person and corpora- tion shall pay a tax in proportion to the value of his, her or its property : provided, that a deduction of debits from credits may be authorized : provided further, that the property of the ' United States, of the state, counties, cities, towns, school districts, municipal corporations and public libraries, lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit, shall be exempt from taxation. Ditches, canals, reservoirs, pipes and flumes owned and used by individuals or corporations for irri- gating lands owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed as long as they shall be owned and used exclusively for such purpose: provided further, that mortgages upon both real and personal prop- erty shall be exempt from taxation : provided further, that the taxes of the indigent poor may be remitted or abated at such time and in such manner as may be provided by law. (Utah, Compiled Laws 1907, p. 75) Statutes: sec. 2502. No tax shall be levied upon lands the title to which remains in the state, held or occupied by any person under a contract of sale or lease from the territory or state of Utah, but this provision shall not be construed to prevent the taxation of PROPERTY EXEMPT FROM TAXATION 121 improvements on such lands and the interest in the land to the extent of money paid prior to the levying such tax in part payment of the purchase price thereof. Sec. 2503. The property of the United States, of .the state, counties, cities, towns, school districts, and public libraries, and lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit shall be exempt from taxation. Ditches, canals, and flumes, owned and used by individuals or cor- porations for irrigating lands owned by such individuals or corpora- tions, or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose. (Utah, Compiled Laws 1907, p. 878-79) Sec. 2510. The shares of the capital stock of banks organized under the laws of the United States, not located in this state, owned by residents of this state, are not subject to taxation. (Utah, Com- piled Laws 1907, p. 881) Sec. 6. The said series of bonds issued under the provisions of this act shall not be taxed for any purpose within this state and the proceeds of the sale thereof shall be converted into the state treasury and the same shall be appropriated and used exclusively for the erection of a state capitol and expended for that purpose under the direction of the capitol commission. (Utah, Laws 191 1, p. 11) Sec. 11. Every honorably discharged soldier and sailor of the United States army or navy who served during the Spanish-Ameri- can War or subsequent Philippine insurrection shall be exempt from road poll tax ; and every officer, noncommissioned officer, musician and private of the National Guard of Utah shall be exempt from road poll tax during the time he shall hold a commis- sion as officer or be enrolled as an enlisted man in the National Guard of Utah. ( Utah, Laws 191 1, p. 56) VERMONT Constitution: No constitutional exemption clause. Statutes: sec. 489. The polls of the male inhabitants of the state, citizens and aliens, over twenty-one and under seventy years of age, shall be set in the list in the towns in which they reside on the first day of April in each year, at two dollars each, except the polls of persons actually poor or from whom a tax is not likely to be col- lected, or of persons who were in the service of the United States in the War of the Rebellion and have been honorably discharged, if 122 NEW YORK STATE LIBRARY the application is made for exemption before the completion of the grand list. The listers shall set in the grand list the names and polls of persons exempted by reason of military service and against each name the words " soldier exempt." Such exemption shall not deprive the person of the right to vote in town meeting. Sec. 495. Polls of members of the state militia and of fire com- panies may be exempt from taxation if their respective towns so vote. Sec. 496. The following property shall be exempt from taxation : I Real and personal estate owned by this state or the United States, United States securities which are specially exempt from tax- ation by the laws of the United States at the time of making the list, but interest and income from such securities may be taxed like other personal estate. II Real estate and buildings on leased land, owned by a post of the Grand Army of the Republic, so long as the same are used for the purposes of the post only. III Shares of stock in a corporation situated in another state, when all the stock of such corporation is taxed in such state to the holders, whether -residing within or without such state, or when the corporation is taxed in such state for all its stock. IV Personal estate owned by inhabitants of this state situated and taxed in another state. V Stock in a railroad corporation in this state. VI Real and personal estate granted, sequestered or used for public, pious or charitable uses ; real and personal estate used by public and private circulating libraries, open to the public and not used for profit ; lands leased by towns for educational purposes ; and lands owned or leased by colleges, academies or other public schools, or leased by towns for the support of the gospel ; and lands and buildings owned and used by towns for the support of the poor therein ; but private buildings on such lands shall be set in the list to the owners thereof, and shall not be exempt. VII Real and personal property held by and for the benefit of college fraternities and societies, and corporations owning such prop- erty, but this exemption shall not apply to property held for invest- ment purposes. VIII Buildings erected by the trustees of a normal school, or by their agent, while used as a boarding house solely for pupils in the school. IX Buildings owned and occupied by a Young Men's Christian A ;sociation for the purposes of its work and the income of which PROPERTY EXEMPT FROM TAXATION 1 23 is entirely used for such purposes, and in which such association maintains a free public reading room. X Lands used for cemetery purposes and the structures thereon, trust funds and other property belonging to, or held by cemetery associations, and the lots of the proprietors thereof. XI Household furniture of every person, not exceeding five hundred dollars in value ; wearing apparel ; private and professional libraries; mechanics' tools, and farmers' tools including carts, wagons and vehicles, necessary to carry on their respective occupa- tions; provisions necessary for the consumption of the family of a person for one year; live fowls not exceeding twenty dollars in value; one watch; one organ or piano; sheep, cattle, horses and swine, not more than four months old on the first day of April ; and hay and produce sufficient, to winter out the stock ; and for each person one wagon, one sleigh and harnesses for using the same. But no pleasure wagon or other vehicle exceeding one hundred dollars in value shall be exempt from taxation. [Vermont, Public Statutes 1906, p. 175-77) XII Notes, bonds or orders issued after the passage of this act as evidences of obligations for money loaned to a county, town, village or incorporated school or fire district at a rate of interest not exceeding four per cent per annum. ( Vermont, Laws ipi 2, no. 36, P- 3i) XIII Grounds and property owned and occupied by agricultural societies, so long as the same are used annually for agricultural fairs. XIV Uncultivated lands planted with timber or forest trees as provided in chapter 24; but this exemption shall be for a term of ten years, commencing on the first day of April in the second year after such lands are so planted and the certificate of planting is filed as provided in section 369. The listers shall note such exemp- tion in the grand list. {Vermont, Public Statutes 1906, p. 177-78) XV Property owned, whether real or personal, by a person honor- ably discharged, who served in the army or navy of the United States in the War of the Rebellion, or the widow of such a person, whether said property is owned by or deeded to such soldier or sailor, or to such soldier or sailor and wife, or such widow, pro- vided that such widow is entitled to pension under the laws of the federal government, shall, to the extent of five hundred dollars, be exempt from taxation, provided the aggregate of the real and per- sonal estate of such soldier or sailor, or of such soldier or sailor and wife, or of such widow, situated within or without this state, other than wearing apparel and household furniture, does not exceed 124 NEW YORK STATE LIBRARY fifteen hundred dollars; and further provided that written applica- tion therefor shall be filed with the listers before the abstract of individual lists is completed. Such exemption shall be noted on the grand list book opposite the name of such person. (Vermont, Laws 1915, no. 28, p. 92) Sec. 497. The preceding section shall not exempt from county, town or school taxes, lands owned by a college, leased " as long as wood grows and water runs," securing to the lessees the right of pfeemption, unless such lands were chartered or sequestered for the benefit of the college, or became the property of the college, prior to the organization of the town in which they lie. (Vermont, Public Statutes 1906, p. 178) Sec. 498. The exemption from taxation of real and personal estate granted, sequestered or used for .public, pious or charitable uses shall not be construed as exempting lands or buildings owned or kept by a religious society, other than a church edifice, a parson- age and the outbuildings of such church edifice or parsonage, a building used as a convent or school, lands adjacent to such church edifice, parsonage, convent or school kept and used as a lawn, play- ground or garden, and the so-called glebe lands; nor shall it be construed as exempting from taxation the property of railroad corporations ; nor shall it be construed as exempting from taxation municipal electric light plants when located outside the town wherein the municipality owning the same is situated; but the lands or buildings exclusively used for the support of orphanages, homes, asylums or hospitals which, without pay, receive and care for indigent, old or infirm patients or inmates shall be exempt from taxation. (Vermont, Laws 1910, no. 32, p. 23-24) Sec. 499. Manufacturing establishments, quarries, mines and such machinery, tramways, appliances and buildings as are necessary for use in the business, machinery put into unoccupied buildings, and capital and personal property used in such business, if the amount invested exceeds one thousand dollars, may be exempted from taxation for a term not exceeding ten years from the com- mencement of business, if the town so votes. Such real and personal estate shall be appraised and set in the grand list and the termina- tion of the exemption noted against it. (Vermont, Public Statutes 1906, p. 178) Sec. 500. If a society or body of persons associated for a chari- table purpose in whole or in part, including fraternal organizations, owns real estate used exclusively for the purposes of such society, body of persons or fraternal organization, such real estate may be PROPERTY EXEMPT FROM TAXATION 125 exempted from taxation for a period of ten years, if the town where such real estate is situated so votes, but in no case shall the amount so exempted exceed the sum of ten thousand dollars. (Vermont, Laws 1915, no. 30, p. 93) Sec. 501. If a person purchases for a home and occupies and improves land that has been unoccupied and neglected, or used for pasturage only, for at least two years preceding such purchase, and repairs or erects buildings thereon, suitable for a home, or other- wise improves such land, such buildings and improvements may be exempted from taxation for a term of five years, if the town so votes. {Vermont, Public Statutes 1906, p. 178-79) Sec. 819. The provisions of this chapter (taxation of national bank deposits) shall not apply to municipalities; nor to corporations organized solely for charitable, educational or religious purposes; nor to railroad, insurance, guaranty, express, telegraph, telephone, steamboat, car, transportation, sleeping car, parlor car, mortgage, loan or investment companies; nor to savings banks, trust com- panies, and savings bank and trust companies, which have interest- bearing deposits in national banks ; nor to national banks having an interest-bearing deposit in another national bank ; nor to any person having any sum of money on deposit in a national bank whereon interest not exceeding the rate of two per cent per annum is paid or allowed him "by such national bank. ( Vermont, Public Statutes 1906, p. 240) Sec. 4725. All accumulations upon shares in such association (cooperative savings and loan associations) held by any person shall be exempt from attachment, levy and trustee process, to the amount of five hundred dollars ; and the association itself shall be deemed an institution for savings and not taxable under any corporation tax law which shall exempt savings banks, or institutions for savings, from taxation. (Vermont, Public Statutes 1906, p. 915-16) Sec. 1. The exemption from taxation of lands owned or leased by colleges, academies or other public schools, shall not be construed as exempting lands or buildings rented for general commercial pur- poses, nor to farming or timber lands owned or leased thereby. Nothing in this section contained shall in any manner affect the exemption from taxation of so-called school or college lands hereto- fore sequestered to their use. (Vermont, Laws 1910, no. 33, p. 24) Sec. i. A town may, at any annual meeting, an article having been inserted in the warning for that purpose, or at a special meeting duly warned for that purpose, vote to exempt for a term not to exceed five years real and personal estate used and occupied for 126 NEW YORK STATE LIBRARY hotel purposes ; provided, that no property, either real or personal, occupied or used by a licensed dealer in intoxicating liquor in the conduct of such business shall be exempt from taxation. ( Vermont, Laws 1910, no. 34, p. 24-25) Sec. 1. All the property of the Brattleboro Masonic Building Association, a corporation organized under the general law of Ver- mont by articles of association dated June 28, 1905, shall be exempt from taxation so long as said property shall be used exclusively for masonic and other charitable purposes. {Vermont, Laws ipio, no. 370, p. 412) Sec. 1. The real and personal estate owned and used by the Randolph Sanatorium, a corporation organized under the laws of Vermont, located in the town of Randolph, may be exempted from taxation for a term not exceeding five years, if said town of Ran- dolph so votes. Such real and personal estate shall be appraised and set in the grand list and the termination of the exemption noted against it. {Vermont, Laws ipio, no. 420, p. 477) Sec. 1. Land purchased or condemned by a municipal corporation outside of its territorial limits shall not be exempt from taxation. The provisions of this act shall not apply to reservoirs or aque- ducts; nor water supply, pipe lines, aspparatus,_ machinery or improvements on such land in any way connected with the main- tenance or operation of such reservoirs or aqueducts. {Vermont, Laws 1912, no. 38, p. 32) Sec. 1. All property held in trust for the benefit of the several masonic societies in the town of Bennington, shall be exempt from taxation so long as said property is used exclusively for masonic or charitable purposes. {Vermont, Laws 1912, no. 393, p. 558) Sec. 1. The property of the Pythian Association of the city of Rutland, a corporation organized under the general laws, shall be exempt from taxation so long as such property is used exclusively for Pythian and other charitable purposes. {Vermont, Laws 1912, no. 394, p. 558) Sec. 1. Municipal corporations, village improvement societies, cemetery associations, charitable, educational and religious corpor- ations not organized for profit and public playground associations, entitled by law to an exemption from the payment of charter fees, shall be exempt from the payment of annual license taxes. {Ver- mont. Laws 1915, no. 58, p. 116) PROPERTY EXEMPT FROM TAXATION 1 27 VIRGINIA Constitution: art. zj, sec. 183. Except as otherwise provided in this constitution, the following property and no other, shall be exempt from taxation, state and local ; but the general assembly may hereafter tax any of the property hereby exempted save that mentioned in subsection (a) : (a) Property directly or indirectly owned by the state, however held, and property lawfully owned and held by counties, cities, towns, or school districts, used wholly and exclusively for county, city, town, or public school purposes, and obligations issued by the state since the fourteenth day of February, 1882, or hereafter exerhpted by law. $ * ^ !(: :js % sj: ^i (g) . . . Obligations issued by counties, cities, or towns may be exempted by the authorities of such localities from local taxation. (Virginia. Annotated Code, Supplement, 1916, p. 88, 8p.) Note: The statutory provisions which follow are almost identical with the constitutional provisions which are therefore omitted. Statutes: sec. 457. The following real estate, and no other, shall be exempt from taxation, state and local : (a) Real estate directly or indirectly owned by the state, how- ever held, and real estate lawfully owned and held by counties, cities, towns or school districts used wholly and exclusively for county, city, town, or public school purposes. (b) Buildings with land they actually occupy, lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship, or for the residence of the minister of any such church or religious body, together with the additional adjacent land reasonably necessary for the convenient use of any such building. (c) Private family burying grounds not exceeding one acre in area, reserved as such by will or deed, or shown by other sufficient evidence to be reserved as such and so exclusively used, and public burning grounds and lots therein exclusively used for burial pur- poses and not conducted for profit, whether owned or managed by local authorities or by private corporations. (rf) Buildings with the land they actually occupy, wholly devoted to educational purposes, belonging to and actually and exclusively occupied and used by churches, public libraries, incorporated col- leges, academies, industrial schools, seminaries, or other incorporated institutions of learning, including the Virginia Historical Society, which are not corporations having shares of stock or otherwise 128 NEW YORK STATE LIBRARY owned by individuals or other corporations, together with such additional adjacent land owned by said churches, libraries and edu- cational institutions as may be reasonably necessary for the con- venient use of such buildings, respectively; and also the buildings thereon used as residences by the officers or instructors of such educational institutions; provided, that such libraries and educa- tional institutions are not conducted for profit of any person or persons, natural or corporate, directly or under any guise or pre- tense whatsoever. But the exemption mentioned in this subsection shall not apply to any industrial school, individual or corporate, not the property of the state, which does work for compensation or manufactures and sells articles in the community in which such school is located; provided, that nothing herein contained shall restrict any such school from doing work for or selling its own products or any other articles to any of its students or employees. (e) Real estate belonging to, actually and exclusively occupied and used by Young Men's Christian Associations and other similar religious associations, orphan or other asylums, reformatories, hospitals, and nunneries, which are not conducted for profit, but purely and completely as charities. (/) Buildings, with the land they actually occupy, belonging to any benevolent or charitable association and used exclusively for lodge purposes or meeting rooms by such association, together with such additional adjacent land as may be necessary for the con- venient use of the buildings for such purposes ; and (g) Real estate belonging to the Association for the Preservation of Virginia Antiquities, the Confederate Memorial Literary Society, and the Mount Vernon Ladies' Association of the Union. No inheritance tax shall be charged, directly or indirectly, against any legacy or devise made according to law for the benefit of any institution or other body or any natural or corporate person whose property is exempt from taxation as mentioned in this chapter. Nothing contained in this chapter shall be construed to exempl from taxation the property of any person, firm, association, or corporation who shall, expressly or impliedly, directly or indireetly. contract or promise to pay any sum of money or other benefit on account of death, sickness, or accident to any of its members or any other persons ; and whenever any building or land, or part thereof, mentioned in this section and not belonging: to the state, shall be leased or shall be a source of revenue or profit, all of such buildings and lands shall be liable to taxation as other land and buildings in the same county, city or town; and nothing herein contained PROPERTY EXEMPT FROM TAXATION 129 shall be construed as authorizing or requiring any county, city, or town to tax for county, city, or town purposes,, in violation of the rights of the lessees thereof existing under any lawful contract heretofore made, any real estate owned- by such county, city, or town, and heretofore leased by it. (Virginia. Annotated Code 1904, 1:239-41) Sec. 19. The tracts, pieces or parcels of land acquired by the United States under the provisions of this chapter, or otherwise acquired for the purposes of the United States government, shall be exempt from all state, county and municipal taxation, so long as the United States shall be and remain the owners thereof, and the United States shall be exempt from any and all tax on deeds by which they acquire lands for public purposes. (Virginia. Annotated Code, Supplement 1910, p. 16) Sec. 1. . . . the public wharves, docks and terminals of any city, located in any county, city or town shall be held by said city exempt from state and local taxation. (Virginia. Annotated Code, Supple- ment 1916, p. 1 201) Sec. 488. The following personal property and no other shall be exempt from taxation, state and local : (a) Property directly or indirectly owned by the state, however held, and property lawfully owned and held by the counties, cities, and towns, or school districts, used wholly and exclusively for county, city, town or public school purposes, and obligations issued by the state since the fourteenth day of February 1882, or hereafter exempted by law. (b) The furniture and furnishings of buildings, lawfully owned and held by churches or religious bodies, and wholly and exclusively used for religious worship or for the residence of the ministers of any such church or religious body. (c) The furniture, furnishings, books, and instruments contained in buildings wholly devoted to educational purposes belonging to and actually and exclusively used by churches, public libraries, incor- porated colleges, academies, industrial schools, seminaries, or other incorporated institutions of learning, including the Virginia His- torical Society, which are not corporations having shares of stock or otherwise owned by individuals or other corporations ; and also the permanent endowment funds held by such libraries and educa- tional institutions, directly or in trust and not invested in real estate ; provided, that such libraries and educational institutions are not conducted for profit of any person or persons, natural or corporate, 5 130 NEW YORK STATE LIBRARY directly or under any guise or pretense whatsoever. But the exemp- tion mentioned in this subsection shall not apply to any industrial school, individual or corporate, not the property of the state, which does work for compensation or manufacture and sells articles in the community in which such school is located; provided, that nothing herein contained shall restrict any such school from doing work for or selling its own products or any other articles to any ot its students or employees. (d) Personal property, including endowment funds, not invested in real estate, belonging to Young Men's Christian Associations and other similar religious associations, orphan or other asylums, refor- matories, hospitals, and nunneries, which are not conducted for profit, but purely and completely as charities. ( 657 832 83.8 082 132 751 16a 809 108I 013. 645 631 zo6 906. 462. 513 229 591 510 897 873 149 083 562 412 726 996 128 965 907 025 2391 790 687 070 580 904i 645 218 229608. 475 081 026 602. 079 243 694 76s 850 782. 768 603 478 688 588; 956 027 827 i&a 190 189 740 391 216 617 453 49T 739 080 966 567 025 ■825 017 700 227 437 657 J34 7 21 329 57 79 6 26 59 10 353 105 75 51 59 55 32 70 458 144 T07 34 143 16 40 4 23 185 4 I 554 36 II 341 38 46 895 759 920 195 478 3-*7 83T 348 149 866 668 208 902 868 740 609 053 77& 833 099 279 083 087 632 304 445 200 026 733 955 871 625 799 643 032 338 228 801 413 291 472 407 477 063 884 698 360 935 247- 548 008 417 558 420 607 697 935 S80 601 165. 468 567 831 113. 050 914 717 707 7411- 329- 24 490 493. 11 925 269. 56 857 019- 92 in 628- 22 531 693 12 254 273. 92/ 704' 115. 95 300 482 26 857 182 83 596 953 6 168 458 PROPERTY EXEMPT FROM TAXATION I8 7 i£5\Sr w t*£° ° ° ,U) 5 t" O»ooo 00 00 00 a 00 woo 00 NN^tr-HwoNNc O O h W Ma^HiO f5*OH t^WN ^-60 OO HtQOi»0^h«N -«t 1- N 00 eon ( 1 WOO ro CI CO MOiM^OiHTflfll o wwoOfuwoo w a o w o h *ioon« ^hoodia 00 ► WH HWO't^O KJNOONWOOOH N WO "3 US CO O00 OOOCOOONOO N N ^2 2 3 1215 ** "* *"> 51 E"5 £! 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WO OHMtOMlOdWOO O ^J- Tfr Oi « co co O r-O ro N o\h oo^noooiat"NM O OiO hgO O ro W rj- ■<* *i* ■"*■ eO^O C* ^"O ro Oit-O OiOiO 00 Oi ■* O* OO t- H N C\ rooq O N O HO OiOO O WO ^T 00 O ro w ro OiO O WO O t» O COO "+« N NOO 00^^ oo M rO O W t^-O O O "*■ h M •^■00 U)HOl r-O fO H (OO 00 •±W00 00OO M WO *tfrrOW ■^-O NioroO ^" fOoO h ro W r» wo o r» -«t ro w Oioo r- « WoOoO ■ woo moo m r- o Oi ro o roo m moo Oi ro O o O O\00 0\0 0NC(O^>h H O\00 OiO 00 ro M O O ci O oo oir- w t-o o iflto^woi t- ^J-O OOO^JTOHOMO W CO HHHC1 win f»t» , *Oi*frOiHoo o»w r-o moo roo ro^M nmtoo ^■^-•* Oi O Oi m tt i-i rooo tt « to ro o ^fo ro « oo oio o m -*oo ■■.-.sBNilsifc Part 4 Tables Showing Amount of Property Exempt from Taxation in the States of Connecticut, Massachusetts, New Jersey and Rhode Island. Every revenue system should include the gathering of statistics on each class of property both as to its value for purposes of assess- ment and exemption. There are but few. states that have developed an adequate statistical presentation of the results of the valuations both for purposes of assessment and exemption. The states of Connecticut, Massachusetts, New Jersey, New York and Rhode Island alone of all the states attempt to give figures which show the assessed value of taxable property and the value of prop- erty exempt. These states, however, err in that no place in their tax reports do they show for purposes of comparison and analysis a complete table by years. of the kinds and amount of exempt prop- erty, of assessed property and the percentage that the exempt property is of the assessed. The tables which follow have been compiled from a study of the tax reports of each state and are so arranged as to show the comparative relation of the property exempt to the property assessed. Massachusetts makes no report of the amount of public property exempt from taxation. The tables for New York State, by reason of their length, follow Rhode Island. [189] 190 NEW YORK STATE LIBRARY [Connecticut Comparative statement showing total valuations of exempted property in 1910 and 1914 Table 1 — Classification by subject 1914 VALUATION I9IO VALUATION PERCENT- AGE OF INCREASE SINCE I9IO PERCENT- AGE OF DECREASE SINCE I9IO penal Public schools Private schools, colleges etc Ecclesiastical societies Cemeteries- Benevolent and - charitable societies, institutions, etc Scientific, literary etc., societies Public libraries Agricultural societies Soldiers, .sailors and blind persons Fire departments and hose companies Public buildings- not included' above Tree plantations Parks and playgrounds Miscellaneous statutory exemptions. ....... Special exemptions by towns and assessors. $22 220 359 24 207 037 34 565 062 3 471 653 18 670 677 2 804 795 3 687 390 183 500 5 558 234 3 333 857 18 670. 206. 78b II 211 164 IS 83O 114 854 069 Jl8 825 057 20 397 083 30 898 783 3 176 &5I 14 081 222 1 734 595 3 279 089 193 025 6 208 046 2 563 III a 1 900 8 984 604 032 617- 608 1 239 967 18 03 18 6 11 8 9 2 32 5 61 6 12 4 Totals $i6S 268 897 {144 200 941 4 9» to 4. 6 3 42 2- 31 1 Table 2 — Classification by ownership OWNERSHIP 1914 VALUATION 1910 VALUATION PERCENT- AGE OF INCREASE SINCE 1910 PERCENT- AGE OF DECREASE SINCE 1910 Federal State County Town City Borough School districts Fire- districts and other municipal associa. tions Corporations and associations sons ■ Totals $3 981 495 13 706 837 3 857 470 12 576 562 41 619 274 I 274 178 5 028 040 518 250 80 050 018 5 656 783 $3 189 425 8 677 750 2 516 190 8 422 310 36 779 224 I 358 398 5 290 992 221 no 71 404 209 6 341 333 $168 268 897 S144 200 941 24 8 57 9 53 3 49 3 13 I 134 3 12. I 16 6 6 E 4 9~ a Public buildings included in miscellaneous items in 1910. PROPERTY EXEMPT FROM TAXATION TOT <~> n & < q a* a n* M H *P i3£ ■< g « i? 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3 "SS'Jn-S'io OlHOOOt-tNHHOOOOOOOOOQOOOOOOOOO OlOl 5 of* § to S « all u ri 4 Sob a a Sj S ° 2 w « u 2 r-o w 000 c-o n o n «h N r-o -^-Oinoo tI-^-^-no wowN-iiflfiMOHoa 00 00 ^"O lOO i>00 O « Oi M 0iOi0wOHWH\0t-ir-00 c*)oO 00 r-O »o O roco in t- h r-00 1- coco awo 0^"H NMO«\OOifl o r- m t-00 "1 o o w m Hnooonn r-o O 10 « woo on r-r-wo o> TfrO f-CH *d"^t-HO0 NOOWfJC t-00 0\ M -^"0 OiHlflOlfllflr , t- r-t-00 cOcOWOdOO h lOOOCO 0>Ohciv^-U) IHHNNNNNn h^-hOiW OiO 00 « o t-o *+ h m r-00 o 00 t-o Oi t-O OiOO OOONNHOiOC-rOHOQNin -^"O CO H O mioMO Hioio- OiOO CO OiOiOOOOHhco tJ-wO t-cO OiON"* 1 tr^ MHHHHHHHHHHHHC4C4e* n r- o. « o»o 01 OO co O100 OO O00 COCO 00 0\ c- OO^HH rooo 00 co t- PO0O w o r- o ro m m 00 o 00 OiO OOOlO H WO OOO N O O W O ^OmOoONOiflO OlO r- 10 coco O ^J-O W W t- O hio OiO h O 00 W r- WO WOi« NiOr-^-OiWNO OOkOtOO«Oit-Wt- , *MO^« l«)h _. to -^-wco t-0000 m n *t\o*o i>w^'*i>Okt-' hoo n WO O1O1 Ci i- Tf V) H O t* f". _ « t-O H t-O O P0l>O>\O ho to WiOt-C! -^OiCS N r"tH« fflfOO Oi W'H Oiw&HWHt^OOO^" HOf-Ot^O 0« *frOM «*Ol Ol\0 ONNNb Ok ro t* w ■* hi t* ^-O o h inoo in Oi o m o io«0 w Tt OmOO Oico Oinn w-OC 000 hujOin OivO ^- h I- r- « >fl*0 Mrt^-N N HO H0O\O fOO N OiOO O r<) OiOO OO N "fOMO 1000 OiO Oi MO O OiO N m h O O IOO1N00 HOCOOOOOOt- C~00 O W«OM ^ • o mh ■tiflioiflwioujiflmwo ■ 00 to r* moo ^MoHfOooooio Oioo • Tf o\ -^ ^n Oi ta wj>HoOiO t-0000 ■ o no oi"tfo tto»^o taaHH ■ OiOc^POoo ho ro^r-OoO o Mr- •Hr-OlTOOiNI>H t-^-NOlt- ^-oo • t-t~t-P-t-oOoO OiOiOiOo h N ro • 6% H H H H M wr-o n wwwjooo ""tt-t-i-iiooooot^n O^PIOOiONNCNNOOmO 0»0 O0 0OH «mh O*00 O POOiH rJ-^j-OOOOO MN 0*<*3 ^"t-O O t- H N t-i/iwoeoioH (oho hoo OiWh ^m Oi« Oiooeo WiOOM OiO n h \o r~ rho omwooo^TOOiio VOOlN^HHOOCONOlWOlfllflH^^H^-MOO ro ^t-uio t-co Oionnn ^w)o 1-00 ao h « w^m OiOiOtOtOtOtOOOOOOOOOOHHHHHH 000000000000 OtOt0iOvOiO>OiOiOtOiOtOiOtOtO\Oi PROPERTY EXEMPT FROM TAXATION 193 I m I s * "S a! 1 w I t O Qj o a a & u 9 V) ONft IO f IO IOIOIO MO IO r-co m OtO ■-* ■sj-co Oi 000 000 10 0*0 r*) rf-io 3s KE M I W H ft 3rfS O « H oi ta •< C 10 ^roo &o « a mo 1O00 Ov vOOO W t- N M N N 10^-00 OOO M MO IO 1- w 10 000 M«0 N « Oct N POO m n r- O-.CO Oi O N 0\ O t^lO HM>I OiCO 0\ 000 w 00 00 OHIO r~t-o Oi t^OO IO M M o c- w o> Hfl)l> o w o C-CO o OOO 0>"*0\ « H ■■*■ wo w O M Oi Tj-00 IO O W "tfo CO M "-I ** MO *-* m r» n O1O1 > for»o 1 N « CO OOO OOO W N l> P0 W CO O1O1H N 00 CO o wo W H (V) CN CO N r-O Oi (NO w O OtCO .-£ 3 ° r-r-00 m n ro OOO o» O* Oi 1| 00tS . ^ S3 'i CO 23 ^2 3 ° 4 o OS o a to ■g § I 3 •3 3 30a t* N C\l N MflOi O Ol O ^CMON ON0 Ol "TOO Ol WMMI>M TO 00 00 TO r-00 w W M Oi T N r- T N m Oi OiO coo 00 m w Oi O>00 T Oi T N 'to t- T W N Ol TH W HiflO r-00 W o, Oi n h 0, m r- o t^OlTO t- MOO NCO 00 t»^M0O fOfJ TWO r- t- 00 Ti- HOT Oi Oico Too T o 00 OlfOW r-Oi w r*3 r*3 T O r-r- O W O100 Oi ON Oi Oi o irt TO O Tr-oq r*j TTT W OOiflMflON r-O WCONlft Oi OiO CO Tr- Ol CO CM 0«0 TO CM cm N<0 O Ol Oi O TW CM O TO H w ro e* o w woo hOMOiO TW r- h oi w w 00 ro cm ror-O moo 10 00 o to « w \0 WO t-OO W rO OlOiTWM CM f- [qifldjiOMOn WOOWOiflO >0>0 h ^Oirt r-00 CO 00 Oi Oi O O wifliniflO O M O t- f~ r- W T o cm ww ro ro T ro t o woo Oi Oi r-O O Oi Oi CM Ol CM t-O CM Ol hn»0 too O Ol n r- Too 00 O m M M CO TO W O Oi h r- ro r- woo CM W Oi Oi O MOi O w Tr-O W ro W Ol t~ OlOO M t- W Oi Oi Oi Oi Oi Oi W T T ^f T Oi T 00 W Ol ^w 00 lOiO V)MN Ol W w iO r- M « H Ol 00 h OlOO r- o w TWO t-00 Oi O O O O O O O w Oi Oi O O Oi Oi Oi S3 iiissii h £ " 0. ri < S °8 ,g B q . 8g*gs O t- HO OOWN ro cm o 01 O O1O0O r-00 h r-r-c© Oi is roT Oi w « woo Oi Ol N W Tr~ro O1O1 o OOO.: -TO OiH 00 OiTg t- f-OO.J TrOOi H roroTOO o.s aQ)+J_J -, *+ d O -TO O 00 -TOi H 0O H t- «*iO row •*«iO ■* 01 H N W wow w wo roooo «oo H OlO -Tf- w N 00 t> O OO r- -T Oi w ^f00 10 Too Oi Oi t- 00 Too t^iO t^ O l-O 00 MOD w 000 00 ro r~00 h O OiO Oi Oi fl"*0 m woo 00 t*r»ww 00 Tw N O CO O Ol H Oi rooO rmOoo vO O H O O w w wr^ Tro N CM fOO o o w W rooo r*> f)oo N CM 00 W O w OiO O t^00 N Tn H N O t-O T M « T-T OUT) N O wo t- O H -T M WW cjoo r- WOO fOWH WO T 1H (*5t*00 00 00 O Oi M 1-1 N W W 1*3 W 00 OO N W O t-00 0. OlOO m w t~ n N « TWO t* 00 Oi.O OOOO O O M Oi 01 01 a 01 0. o PROPERTY EXEMPT FROM TAXATION 197 T o I* O a -4-» a +-> m t> 1 1 & H 0) ■a V I > MNMI>3 00 00 00 \n 00 moo m O O N 0*5 vi O «*Oi eq f»c-oO «o -*o r- mOoo NOO-t O « Ov ■* OOONM U10<0<0 invito ^ 1- in 1000 « O « »-t " O00 Ot O OO PO ror- roo O O v) w w o r-v» CO 10 r-o HlftNOO V)0O '^■Ov 30 aw ■*Of*o Oi roO t- r-00 wo r- o vj v> Tt"P) 00 Ol & <*u) O C* t- H CO ro fO°0 ro r- rot- O NO«ow l^iO -d-o (- VJ TJ-H O Oifjfi OOt WO\ Oi -to 0» Ttr- -^-oo 00 OO -1 O t> t- a O* n tJ-j> vj o t^ m woo o — OOOO >H H W W a. o z> o> r» o O r^ aooo t- v)Ov« O N N v) ^■00 H M iflOOO CO Olt- V) 00 OtOOOO n-^oifl 300 \o o >OMlflO Oi HI V) C) O rot-fO rot-O « O O ^-i-. 1/5 1- m v> o 5 m U < t> OlOlOH ao t- h V)M O ■* Hh«H V) N OO r- vj m po TfOlOO (N 00 ro 00 r- h w Oi t- r- Oi v> ^■m Oi vj O 10 vj 10 O m o m O 00000 O O m ro O O roro N r*0 O m fono rOOvO vj O O t- Oi ■^■Tfin vj N P» M M NWlflM rooo -*m t- « vjo O m n O O en w ro 'tN roo u o H a, <-> t/5 w "3 r- v> vi w 00 moo h WOO O V) VJ01O.0 rooo 10 n O O O N O 00 NO MflHOO OOOO OCO M M 00 Hon Oi Oi Oi Oi "21 .3 8 ¥ I °-s 2 E II WW CO jj %p% §° Eg CD 5 S.2 198 NEW YORK STATE LIBRARY o (D CO o i o 3 I M V ■a 13 1 HZ 38 N IO HO CO CO GO M \OoO o\ o» 00 lOh-iO OOOO IOC 00 m 00 w oi o OiO Oi 00 r-co e- ifrWCO h « -^-w on OOWf "5J-00 O H H CH ^"W row w r- wooo OHHin coawro t-O H Tf 500 O N TfO ■* OOOO OflOO '* O N OiO Tj-H OlO o too o r*. *tro WO O 00 ^-oo 00 Oi moo cO roo 10 o WMOO w CO 00 WO Ot OiC4 M tr-OiCO OlflftH rOH c-h HdXCt HNNH) HN«J-t M H H M Oi Oi Ov Oi d5 « *froO 00 w 0\ wr» O u g w 2 w r-00 w »3 O N H rO o\o t- "*r n^pjn) OifltflO ■^fr- w Oi Ifl 00 t>^0 W r-uiOiH u M -^"Ol H 00 mo *t p t- W O t- OOHN t*» H H M OOOO OOO w O ^00 H 2 Tiro t> 3 OHO\N M HO H nujoo rocororo fe.cn O O IO c* c-w "*■ So O 0\t-0 b a OtE-H H 04 04 OMO uiHrOK Cfl POWO a ^H 1- .-. 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Wf»-cacO Oi OvOt O t& M OOOO OOOO H C000 00 IO ^t-oo r-w (4 co^-h us O COO N IO O O OlCO «*. . iflOifl't 8 W)H(I)H fOOt>Oi s 00 woo I> O oiwkjh t»W H00 2 Ohm^ « « N N w» a lOO wo t*OMO u 1 row w ro oOhh^ ta HOOlU O ^-c- ^n H 0»h row O w N « N Pi *» £ O w O O O H 3 ■ 00 fa O £ V) O P 5 H fa & tT La Hhn M SO H § a 00 p. to H t- f ►* s SO h w H feS a, e O in P « M ft u t- 5» ** 5 H M u to a a °> ■* O o> i>< § 10 Big in M « H O 06 & 64 % e to rf 5 Parks, laygroun and gardens 00 Oi O a W "S S* a w cd * 10 % 00 ffi ** 10 CI 8 « •c H <« -* h SO xi U *■ ll O _, lO *w iTJ ■9.2,2 CO O O HI 44 • O 3 HI O M chools f deaf, dumb and blind ro 10 44 B CO a H 6t ^f -* Oi ools tha pub scho 10 H # ■ 10 200 NEW YORK STATE LIBRARY ID >> ID I ID 73 00 < z S* 1 C OS Oi I/) ro h *0 * I- Moral menl impro men CO N o o to Os rope own by ergy o P« -3 *p» (/) p O 3 j « Property of religious corporations occupied by officiating clergymen 00 o 00 ■a ro uildings an grounds used as places for religious worship t*3 ffl .G 1 w 00 ftoS 00 a 3 ^ ■4 Exhibition buildings and ground of agricultural societies O n to PS 2 J" V Oi o o 1/) o 3\S 1* o o o Tf « ft «j o o spitals for vales- ents o r- « o c u W 8 ** > •3 Is • 1 O 00 w* _w 'w M C5 o43 00 •3 d 3-P Sft ■* * VI Oi H 1 PROPERTY EXEMPT FROM TAXATION 201 3 o CO "o I § I M Ml *ri ' ^ r- E E 1 b-Jl 00 o CN "§o| O >>o v „ o w w Sfc-gg ro > S8S 1 - -=t 55 55 tu & w fa Ed Q O o fS o 00 i2 s. o E o fe S ui ■* V) t- o S CO l-> «s en o cu o i 3 r- O 1 O bo t> a w 8 -a o > a • o » s ™ Cl)_ O BI O 5- O CO O m « CO h 4) w CJ ^ *o o w t/i O *o o '£ o o > 1l.il o l tgo«T) (U «! W 5" b ■) C* w o >! rt m 3 C5 oa *J in Is O ™ a* Oi 3^ *d e ■£ «a **> « w +s w 2 a t/} H PL, C/l in H ,c J to XI (N H P o O 33 3 a « p. a h *+ 2g* Ml « C4 OJ -ti o t* CO £0. V* to'." T3 m ■* %o bo u .8 6 CO ■y cu N ■&+i M to (N «* >o o> toe ■H N cO +j P=l CO ** PU < W fx V i Oi il h- 202 NEW YORK STATE LIBRARY 13 3 o •■3 •a 3 O glp « ■"J8J3 8 w w s S s g5S W ■* M M ^| w m ■d .S 1-3 O o «* 3 £ H w a 0.2 r- a £? «£ a hi ■0 _i w s W a u 5 i/> ^ S o '§ O § u M o O Z a mi CO a w 2 8 a Oi 01 fflg 1 Z "■■a W w E . 11 9 (2-° « i/ Ot 3 « » •a Sir 1«s S3 1 •a - ■a I > ■a I V M <0 •i 3 u2tez5o6t3 5Soohh°5 sfeS ^ > H to « t> t»oO ^-oo woo n m ro nwhoo wooo r~oo qhn o *« w « h o w a o ^" wo hmnm c-h a»oMco wt-'tiot-oo moo ■^•'w h « « o r-tnoo O hiOqo «*h OifOWNOoO OONOOU^n NUINQDIO n w r-o w oo >o wioo -^ a ■* o o o ^ o w vi ^-o a h o o mo r-oo loco^ft^O h Oio^wh in t- m waw^" «towio«owa wo c- a lOOOmO IAPJN00 MO w M O OOO irt"*W00 iflOCt t-oo w ^-awr-aoo woo r-co oocoaao mm wtm H H M M M H OWiflifliOOOI>0«Wt- h o r-r-r-mTf^"Noo ar- o « o i/)OTWWa^"WOO ^foctn woo «t»H»o a a r*-o o a a w woo w w m a w t~o w a t- w t- o a « r- ^-co tooHNOiflwt* w o WtO WO MfltO h a M t- w o woo t* w ^- H ^r wwaao fioiNHifl^fH o h ^jr-o w w o a w nj w a t- aoo w t- a a >n a o waaaaaaa^aaw oo wa^-woocooo « h ooww«awo t* r-^H mo t*H row aaw ^t^a oo h aoo t-owwor-ww ^■wo t-oo ao h n w^*w OOOOOOHMHHMM aaaaaaaaaaaa Part 6 Tables Showing Amount of Property Exempt for Each County of New York State, 190^-15 ' [203] PROPERTY EXEMPT FROM TAXATION 205 PERCENTAGE WHICH TOTAL VALUE OF EXEMPTIONS IS OF TOTAL ASSESSED VALUE OF REAL ESTATE Oi to ro rOcO rOco O O Oi OiCO ■* r- tJ- poO •* m O O w O ■* •flw.^tOM ^TOMOO N N ASSESSED VALUE OF REAL ESTATE, INCLUDING VIL- LAGE PROPERTY, REAL ESTATE OF CORPORATIONS SB a = &z < ft 0\ p- w io o> O* hi o m p- p- ro w « wom^^o pop-o\p- O Os ro fOoO OMO fOM Oihui Otrocq *n t- -^-p- on vow -^-n « PO O OiO MlflMNOlNH h h NO roc© P- NO Oi N 10 P-00 H ^fOlH-O M Th-^-Ti-o OOlOOOWMNNNfO-* en Z oi a «[»^«h o oo o^-^j-»o lOO N O 0*0 **00 Oi P- OiCO m ro p- ro N -*N ^J-rooO Oi Oi rot- *d"N MOOOOO h ro ro cO cO oo ro m iooo nvufiNif h c- o oo moo onNNfti* ** O W too ONOONOf) rj-\otoio»ooooooo c- n io -*o ammo r- a o\ o> O w r- O N r-Hco r- P- o h fl't^iow lOO O O O CC O N o ** PERTY ILLAGES SCHOOL TRICTS OO -OOOOOOOOO o o loiooowoooo io io h o roo O p~ »o r- N nr-r-NfOr"»r b, 6, z a » o < H Z <* £ So lOOOO • -oooo ■ o N O O O 'fomo O N O N N ro NCO ro 9T Tj-Tj-CO M Hi N a to Ch g lOOimoiflWiowwo O o J" VI t^-^-M OCffl^O ro ro N OiO Oi ^ ro »0 r- w h «w* 3g ioO OiONr- p-co coOiOh ft o §8 OOOOOOOOOOOO O O OWWlfllOlfllflWWlfl OiowiwwMMMHroroOi mcoooco ** ^ ^- ^r -*o OlCO rj- io io io WO O O O Oi N fO N N 0. to O OOOOOOOOOOOO t— io o»o O O O 0\ io P- rooo r- ro Oi p- O «o ■tfco n o o O •^ r- ^J"CO o »o w M N N IOO E° N oi rorororororororororo *i2 lOTt-^^J-^t'^J-'t't't^^'O Eg rororororororororororop- oi oi o. o. a a o a o* g o NNC1NNNNNNNNN SB h g PJ ^-ioO r-00 OiOHNfl^ifl < OtO\OiO\OiOiOiOiOiO>OiOi > W M 1- O »0 ro O P- Oi N row Oi rt" o Ht O ro p- r- c- h rooo now 00 Oi0»0\Oi0*O O P- P- 0» Ot O'^-o mmo o tJ-^j-o n oo O ro N N tJ-O •* ro N •* Oi Oi Owi ro>oro>nu?OsHi hmp- Oi^hOiP-HOO « OiOiOi^T- co hi r-Oeo >flf- roo Oi P-oo MNiOmuim^ 1 p~o0 ^- hi ro TftOlOOO P- P- P- N TfO P- Tj-NOO OCO '*P-OilOO h ro co rooo OOMtOOlONHp* N O ro OiO ^fO Oi h ■* w « O (ON m o OiCO wO iOO hi O P-OO N p-o rooo OO O « ro ^fioOO P-co r-co roo ^-p-OO iooo ■^■p-'^-O lOO ro O00 Oi ^Oi ro Oiooco ON a lOOoo OiP-roo NH ^-00 m P- OlOO 'd'O -^"P- Oi hi 00 O roo rowoo ^t-rotf-O oi t^-m MOlOMMNCIPlNNHIfl 00 0")«l'10 1fllnOO lO IOOO lOO hi Oi N P- O iO P* p>i/)M00 rooo ro N rooo h o k. f)«N rooo P- to iooo P- (O O Ji* O ro»Of*i-« « -tifl^OiOw) S **« Nrorororororocoio ioOOOOOOOO»oO»0 NICOOlOOOWONOIfl .oooo h ooor-oioco OiP~ot ro»OP-MO ^OWlO HO N ■^■io P-O hi ro o > ^ « s O O O O O O "1 s 3 ^■N OiH OiOim lOOi W t-POtON *«o *t'CO O -^ t-co ro ^" n w r-O eo « r-O PO OiO m Oi ■"*■ too ■* O «hnoi r-O oo h ^-oo Oi h tj- h lO POO CO OO Oi t-O Oi MOO POM N to IO t- t- ^O H O c- ^ ro r- N o roOiM coro OHHONt-Th^-OOWt- P0 IO00 OtOt-t-NOlHl-H o o ro t- h ^- t-co m r- h oo HO "*Oi00 M O OiOiOO ro O O Oi PO po O co 00 tJ-oo OiO po OOiOhw to t-00 00 ^-^-Oi roio^friot-N -^-OiO tot-t- Of*vjiO « Oi« ^O **t- O *tt-OCOO»WOCOOOOH WNr-NWMOMtooi^"^ - Oi PQ WOO Oi t- P0 O m O too Ol H H H W CI 10\Q O "*0 00 oo ooinioomoiooo OQO>ONt-Ot-rtH MO O coco co ^- n OiO Oil- Oi r- ' O NOOCOHNWNrQHOa *tnno oin «Tt-H o qo co *<» IO P0 ** ^t ' o o o o o o o <0 ^TQ^f-O t-O tc* m coco mo M W H bfl i -_j ooiNiooooooomo 3 HNOONOOOIOOWNfO g NOiwoooo n t-o h c-ot S COO CO O to fO Oi O O OO r- u MWPOW^-^-^-lOt-lOWC) Jj « COPQ « to o O O O O O to o O lftlOtOlOt-lO. W tJ-o *«hO PJOlONMO't 100 POIOCO m w COO t- ifl> o t- PO CO PO CO CO Ti" (O o o o o o o o o o o o o o o o o o o o o o o o o o o o o O O O ifllOO CO i-i m O O O O o o o o o o o o o o o o o o o o o O O (OCOP0 o 9. 5. 5. ■"* "* "* ■* •* -tf ^ to to to « r»t-t-t- N r- O O O O O O o o o o o o o o o o o o o o o o o o o o o o i/i in i/i io m v> m M M H M W M M O M H M H M H Oi Oi Oi Oi Oi Oi Oi t-fr-r-OOOOOOOOO coco oo u)U)U]U)u)U3 O O COCO tOM H M^OOOOO ^"Ot M«coo m ^tr-iniOPiOi« Tf W Oi •'too ^■^■nnhww pQpoto«fouimioiOTt-OiO oqoooooooooo ^•'toooooooooo oooooooooooo ooooooooooooo OUJIOOOOOO OOOCO HMfO«+OOiOOOOOH POO«ohoo»o «»o « Tt t> ^j- U) pqiO O Ul >0 « C- t% M M ■ O O O O O o o • o o o o o o o ■ o o o o o o o «*iOO t-00 OiO H « f}^""J OOOOOOmmmMMm OvOtOiQiOtOiOiOQOiOtOt Mh mhhmmhmmwh o o o too o w ^- P t-O WNNNt* r->o OO m « tt-H N f> POO OiOOO w ^■loxl- O co rooo « io ft n oo MCOOOO ^}"N O l-l POO OiOO Tj-00 P0 O 00 oo r- io t- Oi »oo tl- O h O ■^■Oiio ro N tow Oi m Oioo Oi o N ^- IO IO Oi O ^-00 00 to IO UJ Uj too to IO IO oo r-Oir-OiOH ^-o O Oi t-O Niomr-o mpoOoopOOmhn *t po o to P0 ro to o>o OiHt^.po«o r>ror- C4 *t Oi o o*o n o m n CIHHHHNHNNNNN imOimOhwo. OOO OMaoMO n **m wo O *h o Mr*H *o **toco r-MOOiPOtOPOM r- O Oi * ww Oif-NH\0 too o> o * (M*)h t- 1- t-o *-« O100 Tf o OHiot- ^-oo 0000 poo O OifO"»OiHNOOW« •■*■ 00 too too too Oi 1-1 o *■ 01 01 * W 00 t-O O O O * OiOO 00O t- O H00 M H^OWO 00 10 m 00 * Oi t- *o on- po *O00 C)WH00 OiOih t-O OO Oi Oi OiO to Ooo OiOO 10 NOOatlOON t-O CO M o t»P0Oit»r0OitON O po 1010 M OO « O>00 CO w w N to O t-o rooo ifliopnoo Oi "d-t- Oi M n ro 10 l-oo Oi Oi Oi t- Ov ^t 10 10 10 lO 10 to tocO 00 Oi O 000 Oioeo w 01* to too to O r- o O *t-coco m wo Oi CO M OiO N t- * N to * Oi O oooooo *aNO * 'to o oeo>-iio*Oir-oto coco w r- t- Ovoo h * *o t-co t- n •^■^■■^■toooooooo r- ■ONWtO roco PO O to O 10 CO OltONt-OOOOOCOCO o O O O O Oi to t- roO Oi Oi * OiOihO « ^ 100 *0 w CO *^-tototototot-t-C-00 Oi h O OiOCO NOOWOhk) tO P000 "tHM OiO OtIHN co po « * * 1> t-o fo 010 o N NMMIlflH tOO N POO rt> t-co 00 c- a o h HO i-o N 10O1OO t- Oi Oi * N to PI O mo 000 r»^- too O ro O M^lflOlOlH m PON P0*N « W NP»fOW«tOWf)« o t-00 01 10 pooo po o to o to O OOOO « t-O *l- Oi ro HI w CO N P- *00 CO 00 Ok >-< O OOO Ol t- P0 POCO NOTO « ^-w m OiO O toco OiCO >o C000 MOO « ^IflOH^U) MH«NMNNP0P0P0rOP0 m O *0 P0 t- Oi to O OO M CO O WOO Ok OlOOOO MhiO O OiOO t-Oit-tOHCO t-H Ol to *■ *o too ^t^^O . NOh t-oo *« OiCO Oit-tO .£» N too CO to t> C- r-O to t- 1- pj W t-t-fM)-tM HO OOOOtoOOtOtOO too >> o t-00 Oi to to « m hio OiO — ' a 300 3 O I o tOO OOOO POtoO O too OitotoM oitor-en o o t-« oof-^n^o ni>o r-00 00 CI *HO P0*»O*Oi POO Ohnoo h t-i eowtooo po com h w o o to 00 00 ro I to OiOO « 00OIOI '2. > o 3 H o* 300 ■ o o o o o to •oooooo • ^lOMflH 10 c- ro co ro rooo §W OtOtOOOOOOOOto>0 «to«ooooioioiot>« POtOPOO tOO I>toOi**P0 OOOOOOiOOOtflOO OOOiOOOn tOO OiO o moo 00 oitOM totoiOMO « O * * * Oi * t- O10O po h r- P0 PO t- POO 10 P0 Oi O tJ- 5- r* M M M O00 00 OiOO w O O t-t OOOOOOOOOOOO OOOOOOOOOOOO O toiotoiotomp O O 000 00 Oitot- Oi Oi tOOO 00 POO Oi o to* N lOlO t-COCOO W O OOOimOOOic*c*ro*N 5 O 3 O 3 O OOOOOOOOOOOO OOOOOOOOOOOO OOOOOOOOOOtotO N-t-t-O ***o OCO.PO t- t-oo 00 t- « r- r- t- t-O OiO m t-t h 1^ pi m 'i pi n f 1 OOOOOOOOOOOO OOOOOOOOOOOO OPOr-OOtotoOOO POO N NNOiOih Ht-POOt-Cl O t-00 CO OiOiOitOMCOOO MH *-lMMrtHC*«HMH OOOOOOOOOOOO OOOOOOOOOOOO O toioioioiotoioioioioio 30 TO^-toOioO POO O O OO o )h CO 00 *o owoooo*o 3« mOiOiC* « O MO O OOO }H lf^-Cq«N«ONWNHO t* *toO O O tOtOPOPOPOtO * l* m N roporoc* p* m n N « OOOOOOOOOOOO owtootnooooooo 0000*OOOOOPOO to tOO lOtfltOtOOO o o o r-r-r-f^r-r-NCoeoooGooo to 10 to 10 to too o 10 to to 10 otoooooooootoo ONOonoooooor-to ONOPONOOOOOOOO N N *OtOOtOOOOOO to O n w ro po * *0 t- r- n PO po P0 PO fO po ro ro ro ro OOOOOOOOOO to 10 OOOOOtOOOOOOCO totooooooooocotom popoporopomfopow^ww «NMNNB«MHHMH OOOOOOOOOOOO OOOOOOOOOOOO OOOOOOOOOOOO OOOOOOOOOOOO cooooqcoooooco tomioioto HMH MHMH«M«C1(N -d-ioO t-00 OiO H « P0*tO OOOOOO'-ii-'i-tMHM oioiovoioio.o.ao.o.ga MMHHHI1HMHMJHMM O1O1O1O1O1O1O1O1O1O1O1O1 208 NEW YORK STATE LIBRARY PERCENTAGE WHICH TOTAL VALUE OF EXEMPTIONS IS OF TOTAL ASSESSED VALUE OF REAL ESTATE r-o *t ro -^- ■* t^ **■ <*oo r- o io-^-O vr N Ooo ro N C4iOO OlH HOln«HN00OIflOl \n\o o O ^-^-m\OH «h n ASSESSED VALUE OF REAL ESTATE, INCLUDING VIL- LAGE PROPERTY, REAL ESTATE OF CORPORATIONS AND SPECIAL FRANCHISES Ol N N.fOH HCJOOO OVlO oo r- cj c-o (*)oo h ^- w oioo oo >too p- ^tco ro t- on ■**• o* OOOi>-l«OMMOoON"!j" r- <* n ^J- O O "*0 N iflOil- f) ^o oo wt^r wo Ci w ^ - OOOO Oi Ci Oi OiOO t^oo t < H o g X w M[sfl)OOaH»OlOO* h mow wmOimOiOiwO OiH\0 HH O l- M MO t»- N oo n ci ^-oo oo r- ■* w ^- « oo Oi *^ w cj o ^|- o\ o fOfjaio t^OO h n OCD OOhiOKI gw o Ooo m W MiflHCOiOO't n ro m ro *t r-o ^-Tto n n N ttOi'O^O lOO v> m W moo u]h r*>oo u)Noo t^oo OiO oo I^OOOOO OOMMNnfltl) PROPERTY OF VILLAGE AND SCHOOL DISTRICTS o owwwmwowww o o c-o *tf"0 «o o m m Oi o & m m m Tf ^co oo m n Ttwtifl moo « r-<© w r~ bO (VJMMMMM MM * 3 P o H fe O oooooooooooo r-^fo o OOO O O Hiow m inn r*) ^t"Oi m w co Oi m w tj- m o r*3 *4"0 oo oo O l> ^ t"- 00 Ol Ol •^■V) Tj" Pi o OOOOOOOOOO minwooooooo 00 r- t— \rjQ0 N C) N M M fOf)r*)trtr'3rQ< , Or*3>-< h o o t> n m Si Pi [A o oooooooooooo o oo oomwminwiow oo o o Oioiflvjinmiflifl O N iflO lOTt;^--^^'*!-'^''* o\ O O t- OlOOOO CO 00 00 Ol Ol W m m m m h m m m Is p< in Ph ° •4-ioh ino nowowo o ci ^t- t- n -"to mno h mo Oi ^ ci -*oo O w r-- O h i- <■*) fj-^-OiO "tmw oi r*oo o m n <*) o c- moo o Oi t- m moo r~ r-oooo oo n n cm n h moO OOi no 00 r-^-o\oo m^'d'M m o»woo O\O»O\Oi0000 r0^r^O\W O wiONninHHoawoi") NO(~-N(MN"*0 t~"0 00 '* c- Oi Oi roo Oi Ot t- On en ro ro oo ^-oo mMoOiMomcnio ■*ot^N oiHiniflinaoo '^- vOOOW N00^-*tMO\Or0 no^monono mmoo o MooOMnn ^oo m r- ^f t-->0 On O n ^oo m m ^J-o O w -*o «\00^ mw OirOfOf-Oi^Ow Oih in O Ooo OiOv^^-O « MM ■<*o -*^j-mmiiio mo w ro OiO mm m N.oi roropo'*^' ooompooooomio OOOOOhOi* OiO •* m (N 00 -TOUONOO ^« ^Hlflli) , fior~Oit^oi>ooomNO ' ^"m^-NomwmD-Oiooo moo oo nN'tiflo ^r « o t» no h ^t OftOOOONH) MO*HHOflO OOO.IOD' PJ^HiO Oi ^-00 00 H|,ro oo £■*■ o n ^-aw n ro wj Tf- Tt ^- ^j-o O O00 Oioo O V) M w Oi n ■■*« M ^o WOlWOO Ollfl W O w -*o t^co no m roo OiO r- r*)HO nnum ^t moo h o o n oioo HNn r* ^o w w n m oi Ownoooro^- H ^"O ^NOH8 IflNO NO00 NO r- i^oo oo oo oo h h ooo mmoo oo oo m m o 11 n oi do ■|?S" 2 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HO as t- ■+ ro a oio a*o o wo o a B o awnmoi^-o mohud - o «oo t-t~r-co ohhm^ ASSES OF RI INCL LAGE REAL CORI § ta MHHHHMHMMPlNCq IO W ^-00 ^" »0 •* O W tO H M z iflHifl^no n « on-r-w 3p H 0. O S X H ro P0«O «0 ifl'O 00 H O O Ol O HHHpjnn wo t-oooo o> ** h ln^-^-fO^tO OiOiOO woo as O WftNOUj^^NCO »0\0 5 2 «* « •<* o 0\h*o mwH ioco o ioooo «or-OiC-o\eo^Ho 00O«N«N^- -<+0 C-O O MHHHHMHHMMHM 00 0«OiflifliflOOOwj ERTY LLAGE CHOO RICTS ' oohmo^oow'owo vO WO r- Oioo Ott^cow OiO o>- e 5! H o< >. en oooooooooooo o io»oo OOOiOOO»0>0 to ** *too CO co n Ot h row O now>flifl oar-HHw ft H OlO HflJH HM r-co OS to ft. O ooooowoooooo oooooOHini-r-ONr- ft o mnOon Oioo Oioo ioco ■* t£ io >o <*o WIOPJOhOH a b. 0.O oooooooooooo > M 000">iOOWOOO»OiO lOiOiOOiOtOOiOOO wh tOtOWHHOHOOm^vi E? 3 00000iO»OO0OOO0\0i ss «^ H l-t H M l-t ft, (L, ro oi ui m t* M lOM u £ «0>0 O t- ,_ w OOOOOOOOOOOO OOOOOOOOOOOO r-r-t-eooooo oo oooo 0. H O H ^ «rioO r-eo Oi O w« ro Tt-io 5 OiOiOiOiOiOiOiOiOiOtOiOi * IWHOOlffl *D ro t- iflO ro Oi t- W r- Ox t- O fomo h Oico ^t-HOO r-Oi OiO OWN lOfOO O O OiO * m o *t OiO ro ■* o o mo "tc-m O u)\0<0 r-« ^w ro CO t^t^OO Oi t*- H *» OiO IO o Mflr-niooNifloi^Oi haooM« roo io^t-o N N fOfOf0P0rOf0(*3r0fO'* atnoniAWHomooo OO'sfdr-OiwOsw^OOi t~ r- o o. ^co h os ro w w a oaHMsa«o roco o « n *t r-'M ^-Mvo^-t~Heooi in\oo r-co r-r-coooce o (o WHHWHHHHHHCSN '•t'O Ol N 00 Tf co n a^J-r-t^ O N U)U)H U) 00 00 00 OiOiO O M « ^-fO* **« « lOH 0\ tOOtoH m>o « iflM WOO H COfO^J-tlO O o O inwo •O N V)N\0 IO HOIOMNO **0 fO O OiMD ^■fOOit-Mio WMO t»00 00 OOONNU) CO O O ro *tco ooooiootoomomio W)« H t-^HCO lOt-CO P-Ol OiOOOCOwjO H'OMOt't **r-^Ot ©i t^covoooeo t-io , (y> HUlcOfOfOtOEOCOCOH +j«CO(0iO ■_. 00>OOOOI>OOOOiVJ S -tN^-lOlOOOlOOOO'f jS t^ Ov Oi r- m o» l> ■* a ** h ro ri O «v( H H H H OO H N OOOOOOOOOOOO OOiOWiOOOOOONN t^ r-co Mccorowof-c-co r» t- 1- ioco t- OiO ^t ro Oi Ot 'g-i/j to n io io io t- 1- r-o t- OOOOOOOOOOOO OOOOOOOOOOOO O O O O O WOO ioco 00 CO O CO 1OCO0O O Oi t> r^ (O t» moo t^-00 OOCOOlONHHMt- MM01NHMWNNC1NH OWiflOnOOOOOWO' o t-o or-ooooowoo O ro Oi fO ^-co oo CO ■* ^-co r» ro WO O^HHH««nro ro COOO t-NlOO O00 0O >oO roro«Wi-iro^-ro«HO OOOOOOwhhmHH QOiOiOiOiOiOiOiOiOiOtOt lOOiOOOO *ONOOO OihsO w roco • O o • o o ■ -*o o o o o o o o o o o o o o o-o o o o oooo op o o o o>*.^ O i-t O r-t-r- ^J-IOO t-00 Oi oopo o o OiOiOiOiOiOi PROPERTY EXEMPT FROM TAXATION 223 n f) r-O 00 Oi iOTj-foc)Tl-Tj-rf)-«t«d-rON w ■+ ito owo On© riw«lN ■ ^*h OiW 10 h too ro O aanoo wo O00 t- H M f*) - H H H N N O h o Oi MoO O O O O t*- M O ^^HtOHlOOO M O w Oi OOM^fHititoi MO O O in M ^-^-WWO W t- OOcO HWHNWWHHHtOMn w»0 r- w in O roiooo r-00 ON^OiO O100 in MOO h tJ- woo woo 10 r- ro W t-O MO in 00 r- in in m ro itoo w t- in ^00 foOMHdjH^ rooo Ot ^- r-00 t> a M woo h o h w w W W W W ^- ^ "tfO O h o Oi t-ao how aiHHoo w N H COO WO ^fHOOO t- N h o w 00 o w -*to wftwa h moo o w -to ifl*H itoo m O 100 h m o h a h it w OOOO it N it itOi OlHQO Oi Oi r» MOOO Os CJ "S "tWHNHOOONHN MOO a h 010 wt> «r-H coao it J3 onniooi 0100 w ov *+r-o y h h ho ro ■^"^■loinO iflO OOOOOOOOOOOO mooooomooooo mwooo «oo ^-moo ■*« 00 itmN Oi-(1WIOU)10 1fl>H Wt wj in intnvi roit^T- OOOOOOOOOOOO OOOOOOOOOOOO OOOOOOOOOOOO 00 w Mfoomfoooo *t»o Oioo t^r-o r^t-r*r-oiHO O mOO moo h h fOfOOv^" OOOiOOO-^-OOOOOH cor-roO NifliflciOOinH fOOiOHt-wcim r*oo o> w OOOOOOOOOOOO OOOOOOOOOOOO OOOiflONNOOOKjOi N t-« r-NC000 N t~0O roOi r*-Oiitm(N h w mmH ro^t it it mo h m ^-inino 10 ^ - oommOOOOOOOO wr^oommooooom w ^-00 or-o«w«owOi ^ ,-t«-r~moo ho r^t^o TfiflN r- 1— h m h m t^O ^t Oi ^-O t~ r» m -^-oo 00 OO w mo 1 I H h no f- 1 itMHmmw n w •OOO •OOO ■OOO ^-inO t-00 OiO h « M^iJ o o o o o o OOO OOO OOO OOOOOOHHHHHH OiOiOiOiOiOiOiOiOiOiOiO. OOOOOOOOOOOO OOOOOOOOOOOO OOMOOOOO O00OO OOOOOO0000 OlOO H OOOOOOHHOhhOi 00 00 M00 WWNOHOhO w hh wwmwcj *j-mo t~oo OiO h w «"tw OOOOOOHHHHHH OiOiOiOiOiOiOiOiOiOvOiO* 224 NEW YORK STATE LIBRARY PERCENTAGE WHICH TOTAL VALUE OF EXEMPTIONS IS OF TOTAL ASSESSED VALUE OF REAL ESTATE oooo O O ro roco 0\ OO in m r-oO oO oo oo Oi On Ci Ovoooo oo ASSESSED VALUE OF REAL ESTATE, INCLUDING VIL- LAGE PROPERTY, REAL ESTATE OF CORPORATIONS AND SPECIAL FRANCHISES o toco r- o» n o» t- ro -*oo m KJNOOh rooo "0 W t- M TfOl\0 f-O* Tf-lfl H o ro Oi ro ^- ^-iflOO O M rot-w *r r- ro mj r-o O "4" •^tJ-tJ-io UJlflO hftH««t HMMMHHMMMIWWN 8 PS W O ^P-iflOWNOiflO OiO ICO H h | o\ O io ooo h o w mco omwoioo O t-00 00 OvOOMMMMN PROPERTY OF VILLAGE AND SCHOOL DISTRICTS OOOOOOOOOmOO o o o o winiflo ifl^ujuj OMO^MOOfONiomM oo ro Oi Oi O ro OOO 0\ n ro tH- t^O M rtrO^O &m O m m m « (OrorofOTj-Tt^-v) WvOiO^O ^O l>0 ^wOO OifiH Oi r-O f» o O r- roo oo wo w n Oi^^m ^- r* r- 00 fO *t-t>0 H Qi rO00 N t*f>H moo w r- "* woo ro O Os OlflOOWOlOWWlflOW CO Ol^N W rOOO MlflHlflN OMOCtO C\0 0\0 w m rOO ^ >-" *0 ** t- O ro O\00 O ^fioo mfOiW WO ">0 ro OOOWOOOOOOOO OOONinirtOOOOOO O OO ro m r^co m m«0 "TOO O O OO O OiNOM t»aw ro w> rOO W^hnO»NO .(A HHNNHHHW'* PROPERTY OF TOWNS WOOIOOOOOOOOW ooot^ooowoowo o lO ^o o o ■* >o •* M M W MM H W P* o >8 H 5 0- [El oooooooooooo oooooooooooo oooooooooooo O vjiohO m hooO iOt*)00 o ^*^*Ol"l l/ 5 ,i ^O' , - , t*jr^O M H M M Ph ° r-O O O OOOO t* mO W OOOMN OOO ^i-o M N t- M O ro f*J "fr ^-ro [/] (P6 SI iS •rf-ioo f-oo OiO m n ro-*»n OOOOOOmmmmhm OiOiOiOiOiOiOiOiOiOiOvOl OOOOOOOOOO mifl ujinujO O O O O O OOO in m o o m too O O o oo o >H CO C OOOOOOOOOOOO OOOOOOOOOOOO OOOOO OOOO o oo oooo WWIOO o o io m M lO • o o ■ o o ■ o o ■ o o Tf-irtO r^oo ao m w ro^m OOOOOOMHMMMM 0\0»0\OvOiOiOiOiO\OiOiO. Part 7 Tables Showing Inheritance Tax Rates and Amount of Exemptions 1 The following tables are intended to supply a brief resume of the inheritance tax laws of the several states and territories of the United States, showing classes, rates and the amount of exemptions. Exemptions are classed as conditional and unconditional. Where an amount is allowed as a specific exemption, in any and all events it is designated " unconditional," to distinguish from those cases in which the shares of a decedent's estate are not taxed, provided the same are less than or do not exceed an amount certain — that is, where the exemption is conditional. Where the words " rate is on excess " are found in a note following the table of any state or territory, the rate per centum given in any respective division applies to the higher or intermediate amounts and not to the lower. The preceding rate, if any, applies to the lower amount. ^he following tables were taken from the " Fourth Annual Report of the Board of Tax Commissioners of the State of Rhode Island January i, 1916," p. 91-106. Kentucky, New York and Virginia amended in a material way their inheritance tax measures in 1916. Rhode Island, also, in 1916 enacted a law taxing inheritances. These changes are noted herein. I22.-V 226 NEW YORK STATE LIBRARY INHERITANCE TAXES [States asterisked (*) exempt transfers to be used for one or more of the following or kindred purposes: charitable, benevolent, religious, educational, literary, scientific, state, county, municipal.] Alabama Had collateral inheritance tax on personal property only from 1848-68 RATES AND EXEMPTIONS Constitution adopted 1901 allows for collateral to 2$%, but has never been made effective by statute Arizona Grandfather, grandmother, father, mother, husband, wife, child, brother, sister, son-in-law or daughter-in- law, adopted or acknowl- edged child' 1% on excess of $5000. Transfers less than $10,000, not taxed. Uncle, aunt, niece, nephew or lineal descendant of same . 2% on excess of $2000. Transfers less than $5000, not taxed. All others . Transfers less than $500, no tax , $10,000 or less, 3% $10,000 tO $20,000, 4% $20,000 to $50,000, 5% Over $50,000, 6% Rate is on excess. Exemption applies to individual shares. Exemption in third class applies only when shares are less than $500. Arkansas * Father, mother, husband, wife, child, brother, sister, son-in- u '&33S s H *** 10 ««> +> *t % d d 8n- O O O law or daughter-in-law, adopted or acknowledged child ro'a u 10 w « Wi d H +3 U5 , O O O O §« d H 8* O s O S500, no tax 3% 6% 9% 12% iS% 18% "% 24% Rate is on excess. Exemption applies to individual shares. Exemption applies only when payment of tax would reduce amount of transfer below exemption. California * CLASSES RATES AND EXEMPTIONS V- O tf $ £ S Husband, wife, lineal issue, sl- id! o-+j s H d d 5 lineal ancestor of decedent, 0^ uV° fln- 3°- s 6 o&S adopted or acknowledged +> N +3 ^" nS O nS H " child, lineal issue of either O O O d 0° ** & ■tfi ° 1 «1$ V* w* V* %* Brother, sister, descendant of $2000, no tax 3% b% 9% 12% 15% 20% 25% $1000, no tax 4% 8% 10% 15% 20% 25% 30% $500, no tax 5% 10% 15% 20% 25% 30% 30% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. PROPERTY EXEMPT FROM TAXATION 227 Colorado * Father, mother, husband, wife, child, brother, sister, daughter-in-law or son-in- law, adopted or acknowl- edged relation of child, lineal descendant $10,000 no tax. If transfer does not vest in per- petuity exemp- tion not allowed $100,000 or less, 2% $100,000 to $200,000, 3% Over $200,000, 4% Uncle, aunt, niece, nephew, ■ or lineal descendant— of same Transfers of " ~$SOQ or-less, no tax $20,000 or less, 3% $20,000 to $50,000, 4% $50,000 to 100,000, 5% Over $100,000, 6% All others Transfers of $500 or less, no tax $10,000 or less, 4% $10,000 to $20,000, 5% $20,000 to $50,000, 6% $50,000 to $100,000 8% Over $100,000, 10% Rate on whole amount of transfer. Exemption applies to individual shares, second and third classes applies only when shares do not exceed $500. Exemption in Connecticut * Parent, grandparent, husband, wife, lineal descendant, adopted child, lineal descend- ant of same, adoptive parent $10,000, no tax $50,000 or less, 1% $50,000 to $250,000, 2% $250,000, to $1,000,000, 3% Over $1,000,000, 4% Son-in-law or daughter-in-law, step-child, brother or sister, full or half blood, descendant of brother or sister $3|000, no tax $25,000 or less, 3% $25,000 to $50,000, 5% $50,000 to $250,000, 6% $250,000 to $1,000,000, 7% Over $1,000,000 8% $500, no tax $50,000 or less, ,5% $50,000 to $250,000, 6% $250,000 to $1,000,000, 7% Over $1,000,000, 8% Rate on whole amount of transfer. Tax on net estate. Exemption applies to each class as whole , therefore $13,500 is the greatest total exemption allowed. Delaware CLASSES RATES AND EXEMPTIONS Father, mother, grandfather, grandmother, wife, husband, child, adopted child, lineal descendant of decedent Not taxed Brother, sister, of whole or half blood, or descendant of $500, no tax Over $500, 1% Aunt, uncle, or descendant of $500, no tax 2% Great aunt, great uncle, or descendant of same $500, no tax 3% $500, no tax 5% Tax on Collaterals only. Exemption applies to individual shares. Exemption unconditional. i Florida None Passage of act by legislature attempted in 1015 228 NEW YORK STATE LIBRARY Georgia * Father, mother, husband, wife, child, brother, sister, daughter-in-law, adopted child, lineal descendant of decedent All others. $5000, no tax 95000, no tax 1% on excess 5% on excess Exemption applies to individual shares. Exemption unconditional. Idaho Husband, wife, lineal issue, lineal ancestor of decedent, adopted or acknowledged child, lineal issue of same u ■9*4 'S-tfg O 0) e ua +* o"2 H "r" O 1 o_ V) N o_ O O O W □ q 0" ■ d 00 m o» m 5? to d O O O* O u> t Brother, sister, or descendant of same, son-in-law, or daughter-in-law $2000, no tax I*% 2l% 3% 3l% 4i% Aunt, uncle, or descendant of same. . $1500, no tax 3% 4i% 6% 7*% 0% Great aunt, great uncle, or descendant of same $1000, no tax 4% 6% 8% 10% 12% $500, no tax 5% 74% 10% "*% 15% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. Illinois CLASSES RATES AND EXEMPTIONS Father, mother, husband, wife, child, brother, sister, son-in- law or daughter-in-law, adop- ted or acknowledged child, lineal descendant of decedent JI a d d N 1 O H O q d Over $100,000, 2%, not upon excess Uncle, aunt, niece, nephew, or lineal descendant of same $2000, no tax $20,000 or less, 2% Over $20,000, 4%. not upon excess Transfers less than $5oo, no tax $10,000 or less, 3% $10,000 to $20,000, 4% $20,000 to $50,000, 5% $50,000 to $100,000, 6% Over $100,000. xo% Rate is on excess. Exemption applies to individual shares, only to share3 less than $500. Exemption in third class applies PROPERTY EXEMPT FROM TAXATION 229 Indiana Husband, wife, lineal issue, lineal ancestor, adopted or ac- knowledged child, lineal issue of same $10,000 to widow, $2000 to others, no tax Si V U O O O o_ vi 6 +> M O O o_ »o c* O O O 0" O 5« 0" N d o§ g§ 6? n 6 0" v> **» t. > Brother, sister, descendant of same, son-in-law or daughter- in-law $500, no tax Ii% 2\% 3% 3\% • 4*% Aunt, uncle, descendant of same $250, no tax 3% 4i% 6% 7i% 9% Great aunt, great uncle, descend- ant of same $150, no tax 4% 6% 8% 10% 12% $100, no tax 5% 7i% 10% "i% 15% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. Iowa Husband, wife, father, mother, lineal descendant, adopted child, lineal descendant of Not .taxed same All others. Estates of $1000 or less, no tax Over $1000, 5% Aliens, nonresidents of U. S . . . Estates of $1000 or less, no tax Qver $1000, 20% except to brother or sister of decedent, then 10% Tax on collaterals only. Exemption applies to estate as whole, but only when such estate doe s not exceed $1000. Subjects of Great Britain can be taxed only at 5% rate by decision of Iowa Supreme Court, on account of existing treaty. Kansas CLASSES RATES AND EXEMPTIONS Husband, wife, lineal ancestor, lineal descendant, adopted child, lineal descendant of same, son-in-law or daughter- in-law Not taxed I a g First $25,000 or fraction thereof, 3% si £ g£s? iflO ' z u gl d Is? O « > O Less than S200, no tax 5% 7*% 10% "1% 15% Exemption applies to individual shares, but only, in class 3. when shares are less than $200. a If amount of transfer after allowing exemption of $5000 is less than $200, no tax is imposed. When a distributive share is composed of property both within and without the state, only such proportion of the $5000 exemption is allowed as the value of the property within the state com- prising such share bears to the total value of such share. 230 NEW YORK STATE LIBRARY Kentucky * Husband, wife, lineal issue, lineal ancestor of decedent, adopted or acknowledged child, ltneal issue of same si •2*** « pi 2 ^.S °..0 43 o.S ° J u o o o q o o q d > o H O q N w o o q d o s* o a o o d o o o l § " 2 "» qw> . o o H <4 d o q d o u > o Brother, sister, or descendant of same, son-in-law or daughter- in-law $2000, no tax I*% al% 3% 3|% 4i% Aunt, uncle, or descendant of same $1300, no tax 3% 4*% 6% 7*% 9% Great aunt,' great uncle, or de- scendant of same $iooo, no tax 4% 6% 8% 10% 12% $Soo, no tax S% 7*% 10% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. Louisiana * Direct descendants or ascend- ants or surviving wife or hus- band of decedent All others. Transfers less than $10,000, no tax No exemption $10,000 or over, All amounts, 5% Exemption applies to individual shares, but only when such shares are less than Jiq.oou. Tax does not apply to property inherited, bequeathed or donated which has borne its just pro- portion of taxes prior to the time of such donation, bequest or inheritance. Maine Classes RATES AND EXEMPTIONS Husband, wife, lineal ancestor, lineal descendant, adopted child, adoptive parent, son-in- law or daughter-in-law $10,000 to husband, wife, father, mother, child, adopted child, adoptive parent, no tax. $500 to others, no tax M i i-> q d 6R **> H d o_ 0" M O O O q d w 0" q d 1-4 > O Brother, sister, uncle, aunt, nephew, niece, cousin $500, no tax 4% 4i% ' 5% $500, no tax 5% 6% 7% . Exemption applies to individual shares, but some courts tax upon entire amount if over exemp- tion, whfie others tax only the excess over exemption. This uncertainty also prevails in case 01 ' large estates and tax may be upon excess or not as court pleases. PROPERTY EXEMPT FROM TAXATION 23 r Maryland Father, mother, husband, wife, children, lineal descendants of decedent All others. Not taxed $300 to estate as whole, no tax* Over $500, 5% Tax. on collaterals only. Exemption applies to estate as whole. Massachusetts * Husband, wife, lineal ancestor, lineal descendant, adopted child, lineal descendant of same, adoptive parent, lineal ancestor of same, son-in-law or daughter-in-law $10,000 or less, to husband, wife, father, mother, child, adopted child, adoptive parent, no tax. $1000 or less to others, nb tax in J u O O q m 6? « 0" q m q VO rO 6 q o_ +> o_ 0" 1/) N d q 0" o_ **» g Brother, sister, half or whole blood, niece, nephew -u It c - Us 0^ « (y So - N ~g »o d ■**o « - +* og ggfeS V) - d > o^- M w - O OJ **o °.tg Sg- ofc? °. d tH . ggg Oq°° Rate is on excess. Exemption applies to individual shares, but only when such shares do not exceed $10,000 or $1000, respectively, in class 1, and $xooo in classes 2 and 3, but in no event must tax reduce the share below the exempted amount; i. e., $10,001 can be taxed only $100, or no share less than $10,101.01 can be taxed at the 1% rate, when the transfer is one entitled to a $10,000 exemption. Michigan CLASSES RATES AND EXEMPTIONS Grandparent, parent, husband, wife, child, brother, sister, son-in-law or daughter-in- law, adopted or acknowledged child Transfers less than $5000 to wife, less than $2000 to others, no tax $5000 or over to wife, $2000 or over to others, 1% Less than $100, no tax $100 or over, 5% Exemption applies to individual shares, but only when such shares are less than $5000 or $2000 respectively, in class 1, and are less than $100 in class 2. Tax applies only to personal property in class z. 2& NEW YORK STATE LIBRARY Minnesota * Wife, lineal- issue $10,000, no tax $15,000 or less. $15,000 to $30,000, $30,000 to $50,000, 2% S50,ooo to $100,000, 2}% Over $100,000, 3% Husband, adopted or acknowl- edged child, lineal issue of same $10,000, no tax ti% 2}% 3% 3i% 41% $3000, no tax i}% 2i% 3% 31% 4l% Brother, sister, nephew, niece, son-in-law or daughter-in-law $1000, no tax 3% \\% 6% 7i% 9% Aunt, uncle, or descendant of same $250, no tax 4% 6% 8% 10% 12% All others, except as below $100, no tax 5% 7i% 10% I2j% 15% Public _ hospital, educational, religious or charitable organ- izations within state $2500, no tax 2% 3% 4% 5% 6% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. Mississippi None No tax Missouri * Father, mother, husband, wife, adopted child, direct Uneal descendant of testator Not taxed ! i No exemption 1 5% 1 Tax on collaterals only. No exemption. Montana RATES AND EXEMPTIONS Father, mother, husband", wife, child, brother, sister, son-in- law or daughter-in-law, adopted or acknowledged child, lineal descendant of decedent Estates less than $7500, no tax $7500 or | over, ] i% Estates less than $500, no tax i over, 5% Exemption applies to estate as whole. Estates less than exemption not taxed in class i. Exemp- tion in class 2 applies only when estate is less than $500. Intention seems to have been to exempt real estate to direct heirs, but law exempts real estate to all direct heirs except father, mother husband and wife and taxes them at the collateral rate, 5%. PROPERTY EXEMPT FROM TAXATION 233 Nebraska Father, mother, husband, wife, child, brother, sister, son-in- law or daughter-in-law, adopted or acknowledged child, lineal descendant of decedent $10,000. «°™„ no tax , $I0 -° 00 - 1 /o Uncle, aunt, niece, nephew, or lineal descendant of same $2000, no tax Over $2000, 2% Transfers less than $500, no tax $5000 or less, 2% $5000 to $10,000, 3% $10,000 to $20,000, 4% $20,000 to $50,000, 5% $50,000, Q% .. Rate is on excess. Exemption applies to individual shares, when shares are less than $500. Nevada Exemption in third class applies only Husband, wife, lineal issue, lineal ancestor of decedent, adopted or acknowledged child, lineal issue of same $20,000 to widow or minor child, $10,000, to others no tax 1 u o_ q a O O q w O O O d i d >: d d t-. £ Brother, sister, descendant of same, son-in-law or daughter- in-law $10,000, no tax 2% 4% 6% 8% 10% Aunt, uncle, descendant of same $5000, no tax 3% 6% 9% 12% 15% Great aunt, great uncle, de- scendant of same No exemption 4% 8% 12% . 16% 20% All others No exemption 5% 10% 15% 20% 25% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. New Hampshire * CLASSES RATES AND EXEMPTIONS Father, mother, husband, wife, brother, sister, lineal descend- ant, adopted child, lineal de- scendant of same, son-in-law or daughter-in-law Not taxed 5%. No exemption Tax on collaterals only. New Jersey * Husband, wife, child, issue of same, adopted child, issue of same, acknowledged child $5000, no tax $50,000 or less, 1% $50,000 to $150,000, ri% $150,000 to $250,000, 2% Over $250,000, 3% Father, mother, brother, sister, son-in-law or daughter-in-law $5000, no tax 2% A% 3% 4% Transfers less than $500, no tax 5% 5% 5% 5% Rate is on excess. Exemption applies to individual snares. Exemption in third class applies only hen shares are less than $500. 234 NEW YORK STATE LIBRARY New Mexico None No tax New York * Father, mother, husband, wife, widow or child First $5000, no tax Next $25,000 or less, 1% Next $75,000 or less, ■ 2% Next $100,000 or less, 3% Any greater amount, 4% Brother, sister, wife or widow of a son, husband of a "daughter or decedent, acknowledged child First $500, no tax ?%_ 3% -'... .*%_-- . S% First $500, no tax 5% 6% 7% 8% Rate upon North Carolina * CLASSES RATES AND EXEMPTIONS Lineal issue, lineal ancestor, hus- 3 widow, to minor $2000 to no tax a J8 0" I? 0* M d band, wife, adopted child +j S§aJ 8* °s w °-%£-$ O te V) O ? •w. V* «^ «* w Brother, sister, descendant of No exemption 3% 4% _s% 6% . -7%' same No exemption 5% 6% 7% 8% 9% a Except grandchildren, who have but one exemption of the child they represent. Rate is on excess. Exemption applies to individual shares. Exemption "unconditional. North Dakota Husband, wife, father, mother, lineal descendant, adopted child, lineal descendant of same * s? - ^1 > o+s M J U o_ 0" H 4* 10 N > 18 O O H 6* O O V} ■ w & - -'PI *» « 0" d m 0" . d •' Brother, sister, son-in-law or daughter-in-law $500, no tax $25,000 or less, 14% $25,000 to $50,000, 2l% $50,000 to $100,000, 3% $100,000 to $500,000, 3i% Over ._ $500,000, 44% Aunt, uncle, descendant of same No exemption 3% 4i% 6% 71% 9% No exemption 5% 6% 9% 12% | 15% Aliens, corporations not incor- porated -in U. S. No exemption 25% 25% 25% 25% 1 25% Rate is on excess. Exemption would seem to apply to estate as a whole. PROPERTY EXEMPT FROM TAXATION 235 Ohio Father, mother, husband, wife, lineal descendant, adopted child All others. Not taxed $500, no tax Over $500, 5% Collateral tax only. Exemption applies to estate as whole. Oklahoma * CLASSES RATES AND EXEMPTIONS Father, mother, husband, wife, child, brother, sister, son-in-law or daughter-in-law, adopted or acknowledged child $15,000 to widow, $10,000 to child, $5000 to others, no tax $25,000 or less, 1% $25*000 to $50,000, 2% $50,000 to $100,000, 3% Over " $100,000, 4% $2500, no tax 5% 6% 8% 10% Rate is no excess. Exemption applies to individual shares. Exemption unconditional. Oregon Grandfather, grandmother, father, mother, husband, wife, child, brother, sister, son-in-law or daughter-in-law, adopted or acknowledged child, lineal des- cendant of decedent Transfers less than $10,000, no tax If over $10,000, $5000, no tax 1% on excess Uncle, aunt, niece, nephew, lineal descendant of same Transfers less than $5000, no tax If over $5000, $2000, no tax 2% on excess Transfers less than $500, no tax $10,000 or less, 3% $10,000 to $20,000, 4% $20,000 to $50,000, 5% $50,000, 6% Rate is on excess. Exemption applies to individual shares, with additional exemption in entirety to transfers less than $10,000 in class 1 , and $5000 in class 2. Exemption in third class applies only when shares are less than $500. Pennsylvania Father, mother, husband, wife, child, step-child, adopted child, lineal descendants of decedent, daughter-in-law All others. Not taxed Transfers less than $250, no tax $250 or over, 5% Collateral tax only. Exemption applies to individual shares, but only when such shares are less than $250. 236 NEW YORK STATE LIBRARY Rhode Island * Grandparent, parent, husband, wife, child, brother, sister, nephew, niece, daughter-in- law, son-in-law, adopted or acknowledged child, or to any lineal descendant -4-3 O C O O w 4* g in 8 U O ■i" 10 N °. 0" m +5 H 0" d ■ w 0" of §§ 0" $** 0" §^ S Szooo, no tax 5% 6% 7% 7% 7% 8?< Rate is upon excess. Exemption to be taken out of the first $50,000. Tax imposed for state purposes on net estate on the right to transfer, amount of tax $ of 1% upon excess value over $5000. South Carolina CLASSES RATES AND EXEMPTIONS - - None No tax South Dakota * O c 0" 6 EA M u »o d eg O O c: 0" w o*S ** « 0" pj 0" $s 6 0" us 6? p) d o_ d u S Husband, lineal ancestor, adop- ted or acknowledged child, lineal issue of same Szo.ooo to all but lineal ances- tor, $3000 to lineal ancestor, no tax ii% 2i% 3% 3*% 4i% Brother, sister, descendant of same, son-in-law or daughter- in-law $1000, no tax 3% \\% 6% 7*% 9% Aunt, uncle, descendant of same . $250, no tax 4% 6% 8% 1 10% 12% $roo, no tax 5% 7i% 10% | T2%% 15% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. Mu- nicipal corporations alone exempt; $2500 exemption allowed to hospital, educational, religious and charitable institutions. Tennessee Father, mother, husband, wife, child, lineal descendants of decedent All others . Estates less than $10,000, no tax Estates less than $250, no tax $20,000 or less, 1% $250 or over, 5% Over $20,000, ii% Rate apparently is not on excess. Exemption applies to estate as whole, but only when entir estate is less than $10,000 in class 1, and $250 in class 2. PROPERTY EXEMPT FROM TAXATION Texas * 237 Father, mother, husband, wife, direct lineal descendant of decedent RATES AND EXEMPTIONS Not taxed O" 8 6S O »o Lineal ascendant, brother, sister. ■8 ™ ~ES •ig? s$ lineal descendant of same «..* §1 O O u % t* »» «■* (^ *» w Uncle, aunt, lineal descendant $1000, 3% 4% 5% 6% 7% 8% of same no tax $Soo, no tax 4% 5i% 7% 8J% 10% 12% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. Col" lateral and lineal ascendant tax only. Utah No classes . $10,000, no tax $25,000 or less, 3% Over $25,000, 5% Exemption applies to whole estate. Vermont Father, mother, husband, wife, lineal descendant, step-child, adopted child, child of either, son-in-law or daughter-in-law All others. Not taxed No exemption All amounts, 5% Collateral tax only. Virginia * Grandfather, grandmother, father, mother, husband, wife, brother, sister, lineaL descend- ant of decedent $15,000, no tax $15,000 to $50,000, 1% $50,000 to $250,000, 2% $250,000 to $1,000,000, 3% Over $1,000,000 4% No exemption 5% 10% 15% 1 2 <> l 'v Rate is on excess. Exemption applies to whole estate. 2 3 8 NEW YORK STATE LIBRARY Washington * CLASSES RATES AND EXEMPTIONS Father, mother husband, wife, lineal descendant, adopted child, lineal descendant of same $10 ooo, no tax i% on excess Collateral heirs to and including the third degree of relationship No exemption $50,000 or less, 3% $50,000 to $100,000, 4i% Over $100,000, 6% No exemption 6% 9% 12% Rate is on excess. Exemption applies to estate as whole. Rate of 25% on aliens repealed in ion. West Virginia * o a) •0,13 M o o o o o o d o Wife, husband, child, lineal ■so J o o o w g O o descendant or lineal ancestor u °£ w -P M of decedent ^h™ o o O O rt wo* 5 q q q o u **6% fi tp» w 6*» (* O Brother, sister (not half blood) . . No exemption 3% 41% 6% 7l% 9% No exemption 5% 7i% 10% I2j% 15% Rate is on excess. Exemption applies to individual shares. Exemption unconditional. Wisconsin * Husband, wife, lineal issue, lineal ancestor, adopted or t ac- knowledged child, lineal issue of same $io,ooo to widow, $2000 to others, no tax u q q d $50,000 to $100,000, 2% O O 0* d 00 d d q 0" 10 s Brother, sister, descendant of same, son-in-law or daughter- in-law $500, no tax I*% *i% 3% 3|% 4i% Aunt, uncle, descendant of same $250, no tax 3% 4i% 6% 71% 9% Great aunt, great uncle, descend- ant of same $150, no tax 4% 6% 8% 10% 12% $100, no tax S% 71% 10% "*% IS% Rate is on excess. Exemption applies to individual shares. Exemption must come out of first $25,000, which is always at lowest rate. Exemption unconditional. PROPERTY EXEMPT FROM TAXATION Wyoming * 239 CLASSES RATES AND EXEMPTIONS Father, mother, husband, wife, child, brother, sister, son-in- law or daughter-in-law, adopted or acknowledged child, lineal descendant of decedent $10,000, no tax Over $10,000, 2% Transfers less than $500, no tax $500 or over, 5% Exemption applies to individual shares. Exemption in class 2 applies only to shares less than 500. Alaska None No tax District of Columbia None Act passed House in 1910; failed in Senate Hawaii Parent, husband, wife, child, grandchild, adopted child All others. $5000, no tax $50oi no tax 2% on excess 5% on excess Exemption applies to individual shares. Property passing to class 2 may also be taxed as income under income tax law; property passing to class 1 may not be so taxed. Porto Rico Wife, child, grandchild, adopted child Not taxed $200, no tax $5000, or less, 1% $5000 to $20,000, $20,000 to $50,000, 2% Over $50,000, 3% $200, no tax 3% 4i% 6% 9% Rate is on excess. Exemption unconditional. Philippine Islands None* No tax