Prairie Du Chien Sanitarium Co. v. City of Prairie Du Chien

Appellant contends that under the provisions of sec 70.11 (4), Stats., its real and personal property is exempt from taxation. This statute provides exemption for—

“Personal property owned by any . . . benevolent association . . . which is used exclusively for the purposes of such association, and the real property necessary for the location and convenience of the buildings of such . . . association and embracing the same, not exceeding ten acres; provided, such real or personal property is not leased or otherwise used for pecuniary profit. ...”

In order for appellant’s contention to be…