The Bismarck Tribune Newspaper, December 24, 1929, Page 8

RELY RELIGIOUS ROPERTY ALONE IS EXEMPT FROM TAXES exempt from taxation; also all dor- mitories and boarding halls, includ- ing the land upon which they are | situated, owned and managed by any religious corporation for educational or charitable purposes for the use of | students in attendance upon any of the educational institutions, provided that such dormitories and boarding | halls are not being managed or used |for the purpose of making a profit. over and above the cost of mainten- ance. THE BISMARCK TRIBUNE, TUESDAY, DECEMBER 24, 1929 around the buildings reasonably ne- cessary for convenient ingress and egress, light, alr and appropriate and decent ornament. The acts in this Particular case were that a small wooden church was eréeted on one end of a large lot. It was held that an assessment of half of the lot as ; in excess of the land reasonably ne- cessary for convenient ingress and egress, light, air and appropriate and | decent ornament, was not erroneous. Excess Property Not Exempt ey General Rules in Ben-' 1 wit be seen that under the pro- | “Pollowing the reasoning of this son Case With Eleemos- ynary Features folding that the Jaw exempts from tation only such land as is neces- ney, use used for | visions of this statute only such land as in necessary for the proper occu- ;paney, use and enjoyment of the { buildings, 1s exempt. The fact that the land ts not used with a view to profit does not render it exempt, un- less such land is necessary for such proper occupancy, use and enjoyment. In a Massachuestts case the court decision, it appears to me that all of | the land tn excess of that reasonably and the playground is not exempt. “It also appears tion for relief that the land in ques- profit. Where the use of property for | | required for a site for the buildings a from the applica- religious or educational purposes is enough exempt the tion actually is used with a view to | &% educational Property that | fact that such income may be used the income derived therefrom. ts de- | for religious or pur- | {is also immaterial. The land would cease to remain tax exempt.” d Geor; in -1 a law mahal tsackon’ Sisvee eithes read or write an offense punishal Streets in Mobridge Boast Xmas Beauty, street lights have night and with Christmas tree now in place as jous or cleemosynary purposes, , held that this included all the land | the test of exemption, it ts not prney General James Morris h that the Bureau of Catholic | ian Missions must pay taxes on a he question to the G. A. Gilbertson auditor, said the land used by the bureau for Greetings May this Christmas time hold for you, and for yours, a full measure of Good Cheer and Happi- he food for thi dren and f . and to ure je kept to furnish dairy products | A at the institution. Provide | Morris said, that s, institutions of learning, with | books and furniture therein, and | grants attached to such buildings | essary for their proper occupancy, | ness and the New Year Bee view wo pron, are | ; 7 be full of Peace, Pros- ——$—$— ; ‘ perity and Plenty. ORIEL To evergone tr the community and to our, customers we extend our Best Wishes for a. Christmas Season overflowing with happiness and for a NewYear of still greater Promertyand Joy. Sincerely, GUSSNER’S -We are proud to feel that we are part of the community and that we have had the privilege to contribute to the Health, Hap-. piness and Prosperity that you now enjoy during this Yuletide Season. Soundness of limb, + Stoutness of heart, May Good Fortune from you Never depart! Bismarck Shoe Hospital H. Burman, Prop. 107 Third Street Your happiness is our happiness, your prosperity our prosperity and so It Is In this spirit that we join with you In celebratior | ff of the day of days - Christmas. ‘And Sincere Good Wishes for Y our _ : on ; _ aba : Happiness in the New Year Happy New Yearls MONTANA-DAKOTA POWER CO. There is a sentiment in business—an honest sentiment that makes for friendship and con- fidence. Christmas time is a fitting time to acknowledge these attributes of character and personality that are so often the real factors in a pleasant business relation. To you and yours we extend sincere wishes for a joyous Christmas and a bountiful New Year. COWAN’S DRUG STORE QUALITY MEAT MARKET FRANK LARSON, Prop. _ CHRISTMAS BELLS AND _ TELEPHONE BELLS What's the good of having expression such as Merry Christmas and Happy New Y ear—if we don’t use them? So, friends and patrons, here’s hoping you have a Very Merry Christmas and the Happiest kind of a New Year. RICHHOLT’S The Original Cash and Carry Store hiistinds ¢ an opportunity to and on behalf of our entire organ- = Geen te mae ated ; oy ization we wish you a Merry Christmas spirit of rejoicingandgoodwill. = -- | i Today ; >: every dey in-the year 522. — : ‘ bells are ringing in the homes and offices of America . . . telephone bells .”. . calling millions of Americans to business and social conversations: RO ed . t May Old St. Nick's choicest gifts be yours, And may the New Year. . Bring many happy surprises: 4