Young Women's Christian Ass'n v. Portsmouth

By statute (Laws 1930, c. 4) the personal property of religious, educational and charitable societies locally incorporated or organized and their real estate owned and occupied by them for their charitable purposes are tax exempt, provided none of the income or profits of their business is used or appropriated for other than the charities they administer.

The act requires compliance with certain defined tests to constitute a religious or educational institution within its application. It may be assumed that the plaintiff is not such a body under the act and may be exempted from taxation only…