The act of congress of July, 1870, provides for the issue of United States bonds and that they and the interest thereon shall be exempt from taxation. This exemption cov ers bonds and every incident thereto, includ ing premiums above par which such bonds command in the market ; R. I. Hospital Trust Co. v. Armington, 21 R. I. 33, 41 Atl. 570.
Government bonds are not subject to tax ation, although the money or property ob tained by a pledge of such bonds is not ex empt; Hooper v. State, 141 Ala. 111, 37 South. 662; by act of August 13, 1894, Unit ed States legal tender notes and coin may be taxed by a state; this includes United States notes commonly called greenbacks, United States treasury notes, and gold and silver certificates; Howard Say. Inst. v. New ark, 63 N. J. L. 547, 44 Atl. 654.
A state may authorize a town to exempt manufacturing establishments, their neces sary machinery and buildings, and capital and personal property invested therein; Col ton v. Montpelier, 71 Vt. 413, 45 Atl. 1039.
A railroad right of way is exempt, it pay ing a tax on gross earnings in return for ex emption; Patterson v. Chicago, R. I. & P. R. Co., 99 Minn. 454, 109 N. W. 993; so in Bos ton v. R. Co., 170 Mass. 95, 49 N. E. 95.
The exemption of charitable and other in stitutions extends to a common school; Wat son v. Cowles, 61 Neb. 216, 85 N. W. 35 ; a medical college; Omaha Medical College v. Rush, 22 Neb. 449, 35 N. W. 222; a school for boys; Englewood School v. Chamberlain, 55 N. J. L. 292, 26 Atl. 913; a private mili tary school; Montclair Academy v. Bowden, 64 N. J. L. 214, 47 Atl. 490; a private school for girls; 12 Can. S. C. 384; a private school; Cassiano v. Ursuline Academy, 64 Tex. 673; a Catholic school teaching higher and lower branches; People v. St. Francis Academy, 233 Ill. 26, 84 N. E. 55.
Charging tuition at schools does not usual ly preclude exemption; Nashville v. Ward, 16 Lea (Tenn.) 27; Linton v. Cobb Institute, 117 Ga. 678, 45 S. E. 53; see notes in 21 L. R. A. (N. S.) 164, 171; nor does using a school for a residence; Cassiano v. Ursuline Academy, 64 Tex. 673; Yale University v. New Haven, 71 Conn. 316, 42 Atl. 87, 43 L. R. A. 490 (Yale University, where buildings were leased as dormitories). Where the property of colleges is exempt if "occupied by them or their officers for the purposes for which they were incorporated," a building used for a student's dining hall, the presi dent's house, and certain houses leased to professors (Harvard University) are exempt; Harvard College v. Cambridge Assessors, 175
Mass. 145, 55 N. E. 844, 48 L. R. A. 547. Un der the same statute, houses leased to pro fessors (Williams College) were held not ex empt; Williams College v. Williamstown As sessors, 167 Mass. 505, 46 N. E. 394. In the later of these two cases the houses were used for professorial duties and the statute was more liberally construed. Where a uni versity's land and buildings were exempt, this does not exempt their lessees, who have erected buildings thereon; Jetton v. Univer sity of the South, 208 U. S. 489, 28 Sup. Ct. 375, 52 L. Ed. 584. A church and its auxili ary charitable societies, in one of which beneficiaries were required to pay for ad mission and turn over their property to it, are charitable organizations; Carter v. Whit comb, 74 N. H. 482, 69 Atl. 779, 17 L. R. A. (N. S.) 733, and note.
The residence of a clergyman is not ex empt as a "building for religious worship," because it contains one room set apart as a religious chapel; St. Joseph's Church v. Prov idence Assessors, 12 R. I. 19, 34 Am. Rep. 597.
A missionary society of a particular de nomination is exempt; Maine B. M. Conven tion v. Portland, 65 Me. 92; so is a home for widows and orphans of members of a secret society; Widows' & Orphans' Home of 0. F. v. Commonwealth, 126 Ky. 386, 103 S. W. 354, 16 L. R. A. (N. S.) 829; so is an or phan asylum, though with restrictions as to religious worship and instruction; Burd Or phan Asylum v. School Dist., 90 Pa. 21; so is a corporation formed exclusively for the study of Hebrew literature, religion and lan guage; Hebrew F. S. Ass'n v. New York, 4 Hun (N. Y.) 446; so a school for the instruc tion of • girls in useful and ornamental branches of learning and in the moral and religious principles of the Roman Catholic Church; Warde v. Manchester, 56 N. H. 508, 22 Am. Rep. 504. Hospitals are exempt; Hennepin Co. v. Brotherhood of Gethsemane, 27 Minn. 460, 8 N. W. 595, 38 Am. Rep. 298; though some of the patients therein pay for their treatment; Philadelphia v. Hospital, 154 Pa. 9, 25 Atl. 1076.