Ymca of Pittsburgh Appeal

Montgomery, J.,

The basic question presented to this court for determination is *188whether, under the facts and circumstances of the instant case, appellant is subject to taxation on such parts of its buildings devoted to the maintenance of dormitory and food service facilities, operated primarily for the benefit of young men of low incomes, who are required to contribute to the cost of such facilities.

Since in Pennsylvania all tax exemptions must be traceable to a statutory origin, it is necessary to review the statutes which provide for exemption from taxation and the principles of law…