Board of Directors of the Stinson Memorial Library v. Board of Review

This is an appeal from a decision of the board of review of Union county that a certain fund in the treasury of the city of Anna, known as the “Stinson Memorial Library fund,” is subject to taxation, and the facts have been certified to this court by the Auditor of Public Accounts, as required by statute.

The facts, as we gather them from the record, are, that Robert B. Stinson, a resident of said city of Anna, died testate October 11, 1903. By the nineteenth clause of his will he devised and bequeathed to the city of Anna the residue of his estate, real and personal, “to use and be used by…