Estate of Schwarten

The material provisions of sec. 72.04, Wis. Stats., read:

“The following exemptions from the tax are hereby al- . lowed:

“(1) All property transferred ... to corporations or voluntary associations organized under the laws of this state, solely for religious, humane, charitable, or educational purposes, . . . which shall use the property so transferred exclusively for the purposes of their organization, within the state, . . .

“ (3) The exemptions granted in the foregoing subsections (1) and (2) . . . shall extend to transfers to or for the use of corporations, municipal or private, associations,…