Theta Xi Building Ass'n v. Board of Review

This was an appeal to the district court of Johnson county, Iowa, from the action of the board of review of Iowa City, in overruling the claim and protest of the appellant, Theta Xi Building Association, that its property was exempt from taxation. The appellant is what is known as a fraternity. It is incorporated under the provisions of the statutes providing for the creation of corporations not for pecuniary profit. The objects of the corporation as defined by its articles of incorporation are as follows:

‘To promote the general moral, social, educational and literary welfare of the members.…