State v. Church of the Advent

The agreed statement of facts discloses that the property sought to be taxed, although owned by the Church 'of the Advent, was not actually .used for religious purposes, but was rented by the defendant to a person who used the property as a boarding house. The appellee contends that the proceeds derived from this rental were used for religious purposes, and that the property was thereby exempt from taxation, while appellant insisted that the test by which it is to be determined whether or not the property is exempt is the use and not the purpose the proceeds are devoted to. Wo are of the…